https://www.taxtmi.com/caselaws?id=124909 The amended exemption notification was read as clarificatory because it retained the original entry for "computers" and merely added an explanation stating that computers include CPUs. On a prima facie view, the explanation was treated as relating back to the original notification rather than introducing a new restriction or benefit. That interpretation supported interim relief, and full waiver of pre-deposit was granted on the basis that the amendment could operate retrospectively for the dispute at that stage. en-us Fri, 01 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 10:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124909 The amended exemption notification was read as clarificatory because it retained the original entry for "computers" and merely added an explanation stating that computers include CPUs. On a prima facie view, the explanation was treated as relating back to the original notification rather than introducing a new restriction or benefit. That interpretation supported interim relief, and full waiver of pre-deposit was granted on the basis that the amendment could operate retrospectively for the dispute at that stage. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124909