https://www.taxtmi.com/caselaws?id=123263 The Tribunal held that Notification No. 47/01 is clarificatory and applies retrospectively, allowing the appellant to benefit from Notification No. 8/01. The appellant's products were reclassified under the appropriate chapter headings for basic metals. Consequently, the appeal was allowed entirely, and the impugned order was set aside. en-us Mon, 03 Dec 2007 00:00:00 +0530 Tue, 11 Sep 2012 11:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123263 The Tribunal held that Notification No. 47/01 is clarificatory and applies retrospectively, allowing the appellant to benefit from Notification No. 8/01. The appellant's products were reclassified under the appropriate chapter headings for basic metals. Consequently, the appeal was allowed entirely, and the impugned order was set aside. Case-Laws Central Excise Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123263