https://www.taxtmi.com/caselaws?id=100563 Additional grounds of appeal and supporting notifications were allowed on record because they were directly relevant to the exemption controversy and could properly be considered in the appeal. On the substantive issue, a clarificatory notification extending an earlier exemption scheme to Chapter 29 was treated as operating with the same effect as the original exemption, particularly in light of retrospective exemption legislation and the surrounding notification structure. The duty demand on goods classified under Chapter 29 was therefore held not maintainable, and the appeal was allowed with consequential relief. en-us Mon, 15 Dec 1997 00:00:00 +0530 Fri, 03 Feb 2012 10:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100563 Additional grounds of appeal and supporting notifications were allowed on record because they were directly relevant to the exemption controversy and could properly be considered in the appeal. On the substantive issue, a clarificatory notification extending an earlier exemption scheme to Chapter 29 was treated as operating with the same effect as the original exemption, particularly in light of retrospective exemption legislation and the surrounding notification structure. The duty demand on goods classified under Chapter 29 was therefore held not maintainable, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100563