https://www.taxtmi.com/caselaws?id=107295 The Tribunal dismissed the Revenue's appeal, affirming the benefit of Notification 1/93 to cigarette filter rods even after the restructuring of the tariff under sub-heading 5601.22. The retrospective application of Notification 93/95 was considered clarificatory, extending benefits from the restructuring date. Emphasizing the continuity of benefits under the notification, the Tribunal relied on precedents and statutory interpretation principles. Additionally, the Tribunal highlighted that proposed tariff changes do not immediately take effect, supporting the ongoing application of Notification 1/93 until the effective date of amendments. en-us Fri, 07 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107295 The Tribunal dismissed the Revenue's appeal, affirming the benefit of Notification 1/93 to cigarette filter rods even after the restructuring of the tariff under sub-heading 5601.22. The retrospective application of Notification 93/95 was considered clarificatory, extending benefits from the restructuring date. Emphasizing the continuity of benefits under the notification, the Tribunal relied on precedents and statutory interpretation principles. Additionally, the Tribunal highlighted that proposed tariff changes do not immediately take effect, supporting the ongoing application of Notification 1/93 until the effective date of amendments. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107295