https://www.taxtmi.com/caselaws?id=114490 A later departmental circular cannot be relied on to sustain duty for an earlier period when it was issued to resolve existing doubts on classification and dutiability. The circular therefore had no retrospective effect for the prior period. The components used in electric motors were also not proved to be "bearings" in the commercial or trade sense, and mere friction reduction was insufficient to deny exemption. In the absence of evidence that the goods were understood in the market as bearings, the exemption notifications remained available and the duty demand and penalty failed. en-us Fri, 03 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 11:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114490 A later departmental circular cannot be relied on to sustain duty for an earlier period when it was issued to resolve existing doubts on classification and dutiability. The circular therefore had no retrospective effect for the prior period. The components used in electric motors were also not proved to be "bearings" in the commercial or trade sense, and mere friction reduction was insufficient to deny exemption. In the absence of evidence that the goods were understood in the market as bearings, the exemption notifications remained available and the duty demand and penalty failed. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114490