https://www.taxtmi.com/caselaws?id=93184 Twisted bars and rods were treated as falling within Sr. No. 2 of Notification No. 202/88-C.E., so the exemption applied for the relevant period even before the later amendment by Notification No. 170/89-C.E. The Tribunal followed its earlier classification decision on the same issue and accepted that the goods were already covered by the original exemption entry. A later amendment specifically mentioning or clarifying the goods did not defeat the exemption for the prior period, and the Revenue's challenge therefore failed. en-us Mon, 15 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93184 Twisted bars and rods were treated as falling within Sr. No. 2 of Notification No. 202/88-C.E., so the exemption applied for the relevant period even before the later amendment by Notification No. 170/89-C.E. The Tribunal followed its earlier classification decision on the same issue and accepted that the goods were already covered by the original exemption entry. A later amendment specifically mentioning or clarifying the goods did not defeat the exemption for the prior period, and the Revenue's challenge therefore failed. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93184