https://www.taxtmi.com/caselaws?id=124325 An explanation inserted into a customs exemption notification, stated to be "for the removal of doubt" and clarifying that plain plastic film includes BOPP film, was treated as retrospective because it did not create a new exemption but only made explicit what was already implicit in the original entry. The clarification was held to apply from the date of the principal notification, entitling the claimant to exemption for BOPP film from inception. The contrary approach based on another case was not followed because the wording here indicated a genuine clarification rather than a substantive change. en-us Tue, 14 Oct 2008 00:00:00 +0530 Thu, 27 Sep 2012 18:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124325 An explanation inserted into a customs exemption notification, stated to be "for the removal of doubt" and clarifying that plain plastic film includes BOPP film, was treated as retrospective because it did not create a new exemption but only made explicit what was already implicit in the original entry. The clarification was held to apply from the date of the principal notification, entitling the claimant to exemption for BOPP film from inception. The contrary approach based on another case was not followed because the wording here indicated a genuine clarification rather than a substantive change. Case-Laws Customs Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124325