https://www.taxtmi.com/caselaws?id=94463 An amendment notification inserting "computer-software" into exemption notifications was treated as clarificatory because it merely made explicit what was already implicit in the original exemption. The earlier notifications were understood to cover imported computer software, and the later insertion was read as removing ambiguity rather than granting a new benefit. On that basis, the amendment operated retrospectively from the dates of the original notifications, and the research institution was entitled to customs duty exemption. en-us Mon, 04 Oct 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94463 An amendment notification inserting "computer-software" into exemption notifications was treated as clarificatory because it merely made explicit what was already implicit in the original exemption. The earlier notifications were understood to cover imported computer software, and the later insertion was read as removing ambiguity rather than granting a new benefit. On that basis, the amendment operated retrospectively from the dates of the original notifications, and the research institution was entitled to customs duty exemption. Case-Laws Customs Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94463