https://www.taxtmi.com/caselaws?id=107319 A mistake apparent on the record must be patent and capable of correction without fresh technical evidence or reappraisal of disputed classification material; the plea that ethyl acrylate was a monomer outside Heading 39.06 depended on technical proof and did not establish a rectifiable error. The amendment to Notification No. 231/87-C.E. merely added Heading 29.16 without deleting Heading 39.06, showing that the exemption was extended from the amendment date to goods under either heading. In the absence of clear retrospective language, and applying strict construction to exemption notifications, the amendment could not be treated as operating retrospectively for goods manufactured before 20-3-1990. en-us Thu, 31 Jan 2002 00:00:00 +0530 Wed, 21 Mar 2012 15:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107319 A mistake apparent on the record must be patent and capable of correction without fresh technical evidence or reappraisal of disputed classification material; the plea that ethyl acrylate was a monomer outside Heading 39.06 depended on technical proof and did not establish a rectifiable error. The amendment to Notification No. 231/87-C.E. merely added Heading 29.16 without deleting Heading 39.06, showing that the exemption was extended from the amendment date to goods under either heading. In the absence of clear retrospective language, and applying strict construction to exemption notifications, the amendment could not be treated as operating retrospectively for goods manufactured before 20-3-1990. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107319