https://www.taxtmi.com/caselaws?id=93194 Twisted bars and rods of iron or non-alloy steel were held entitled to exemption under Notification No. 202/88 because the later amending Notification No. 170/89 was treated as clarificatory and therefore retrospective. The Tribunal rejected the view that the amendment operated only prospectively, relying on an earlier decision that had already settled the issue. On that basis, the exemption remained available for the relevant period and the excise demand was not sustainable. en-us Thu, 25 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93194 Twisted bars and rods of iron or non-alloy steel were held entitled to exemption under Notification No. 202/88 because the later amending Notification No. 170/89 was treated as clarificatory and therefore retrospective. The Tribunal rejected the view that the amendment operated only prospectively, relying on an earlier decision that had already settled the issue. On that basis, the exemption remained available for the relevant period and the excise demand was not sustainable. Case-Laws Central Excise Thu, 25 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93194