https://www.taxtmi.com/caselaws?id=116388 An amendment to an exemption notification was treated as prospective because it was not expressed to operate retrospectively; the later explanation excluding software for telecom and other specified applications could not govern imports made earlier. On that basis, the importer established a strong prima facie case that software imported in October 1997 remained within the exemption under Notification No. 11/97-Cus. at the stay stage. The tribunal therefore granted waiver of pre-deposit of the entire duty demanded and allowed interim relief, leaving the appeal to be decided on merits. en-us Mon, 04 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 10:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116388 An amendment to an exemption notification was treated as prospective because it was not expressed to operate retrospectively; the later explanation excluding software for telecom and other specified applications could not govern imports made earlier. On that basis, the importer established a strong prima facie case that software imported in October 1997 remained within the exemption under Notification No. 11/97-Cus. at the stay stage. The tribunal therefore granted waiver of pre-deposit of the entire duty demanded and allowed interim relief, leaving the appeal to be decided on merits. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116388