https://www.taxtmi.com/caselaws?id=121838 An explanatory insertion in a customs exemption notification stating that "plain plastic film" includes BOPP film was treated as a clarificatory measure issued for removal of doubt, not as a substantive amendment. The clarification was therefore applied retrospectively from the date of the original notification, with the result that BOPP film imported earlier was regarded as eligible for exemption. That reading also supported a prima facie challenge to the duty demand and justified waiver of pre-deposit and stay of recovery, despite the Revenue's reliance on departmental circulars. en-us Tue, 26 Dec 2006 00:00:00 +0530 Mon, 06 Aug 2012 16:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121838 An explanatory insertion in a customs exemption notification stating that "plain plastic film" includes BOPP film was treated as a clarificatory measure issued for removal of doubt, not as a substantive amendment. The clarification was therefore applied retrospectively from the date of the original notification, with the result that BOPP film imported earlier was regarded as eligible for exemption. That reading also supported a prima facie challenge to the duty demand and justified waiver of pre-deposit and stay of recovery, despite the Revenue's reliance on departmental circulars. Case-Laws Customs Tue, 26 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121838