https://www.taxtmi.com/caselaws?id=115686 Gambier imported before 1-3-2003 remained covered by Notification No. 76/86-Cus. because the later amendment excluding gambier operated prospectively only. The departmental circular also clarified that the exclusion did not withdraw exemption for imports made before the effective date. On that basis, denial of the exemption for a pre-amendment import was unsustainable, and the import was entitled to the benefit of the notification. en-us Thu, 18 Aug 2005 00:00:00 +0530 Fri, 01 Jun 2012 11:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115686 Gambier imported before 1-3-2003 remained covered by Notification No. 76/86-Cus. because the later amendment excluding gambier operated prospectively only. The departmental circular also clarified that the exclusion did not withdraw exemption for imports made before the effective date. On that basis, denial of the exemption for a pre-amendment import was unsustainable, and the import was entitled to the benefit of the notification. Case-Laws Central Excise Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115686