https://www.taxtmi.com/caselaws?id=102578 An amendment to Notification No. 217/86-C.E. was treated as clarificatory and therefore retrospective, so the exemption continued to apply to goods cleared to a Free Trade Zone or a 100% Export Oriented Unit. The Tribunal held that where the amended wording merely explains the original scope of the notification, the benefit cannot be denied on the basis of the subsequent insertion. It also accepted that goods cleared without duty under an exemption notification could be regarded as duty-paid goods for the relevant purpose, resulting in the exemption being admissible for the disputed clearances. en-us Mon, 15 Feb 1999 00:00:00 +0530 Wed, 15 Feb 2012 13:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102578 An amendment to Notification No. 217/86-C.E. was treated as clarificatory and therefore retrospective, so the exemption continued to apply to goods cleared to a Free Trade Zone or a 100% Export Oriented Unit. The Tribunal held that where the amended wording merely explains the original scope of the notification, the benefit cannot be denied on the basis of the subsequent insertion. It also accepted that goods cleared without duty under an exemption notification could be regarded as duty-paid goods for the relevant purpose, resulting in the exemption being admissible for the disputed clearances. Case-Laws Central Excise Mon, 15 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102578