https://www.taxtmi.com/caselaws?id=203926 Parts of a Fly Ash Handling System were treated as eligible for concessional duty under Notification No. 5/98-CE because the later notification was interpreted as clarificatory. The text notes that the predecessor Notification No. 57/95-CE covered complete Pollution Control Systems as well as parts, and that parts were expressly restored to coverage by Notification No. 32/98-CE. On that basis, the intervening exclusion of parts was not viewed as creating a new denial of exemption, but as an interpretive gap later clarified. The practical effect was that duty could not be demanded on the excluded parts for the intervening period. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 21 Sep 2011 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203926 Parts of a Fly Ash Handling System were treated as eligible for concessional duty under Notification No. 5/98-CE because the later notification was interpreted as clarificatory. The text notes that the predecessor Notification No. 57/95-CE covered complete Pollution Control Systems as well as parts, and that parts were expressly restored to coverage by Notification No. 32/98-CE. On that basis, the intervening exclusion of parts was not viewed as creating a new denial of exemption, but as an interpretive gap later clarified. The practical effect was that duty could not be demanded on the excluded parts for the intervening period. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203926