https://www.taxtmi.com/caselaws?id=95397 Section 2(a) of the Central Duties of Excise (Retrospective Exemption) Act, 1986 preserved the pre-1-3-1986 effective rate of duty for notifications issued under Rule 8(1), notwithstanding the later tariff classification change and Notification No. 213/86. Because the goods had been attracting duty at 12% before the change, the retrospective protection applied even though clearances exceeded the notified limit. The assessee was therefore entitled to retain the earlier effective rate and could not be charged duty at 15% instead of 12%. en-us Tue, 16 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95397 Section 2(a) of the Central Duties of Excise (Retrospective Exemption) Act, 1986 preserved the pre-1-3-1986 effective rate of duty for notifications issued under Rule 8(1), notwithstanding the later tariff classification change and Notification No. 213/86. Because the goods had been attracting duty at 12% before the change, the retrospective protection applied even though clearances exceeded the notified limit. The assessee was therefore entitled to retain the earlier effective rate and could not be charged duty at 15% instead of 12%. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95397