https://www.taxtmi.com/article/detailed?id=1811 Whether an explanatory notification is retrospective or prospective is addressed: an explanatory notification that merely clarifies the scope of an earlier notification is interpretative, not substantive, and should be read as part of the original notification operative from the original date, subject to strict compliance with the notification's terms. en-us Wed, 11 Jul 2012 12:28:05 +0530 Wed, 11 Jul 2012 12:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1811 Whether an explanatory notification is retrospective or prospective is addressed: an explanatory notification that merely clarifies the scope of an earlier notification is interpretative, not substantive, and should be read as part of the original notification operative from the original date, subject to strict compliance with the notification's terms. Articles Central Excise Wed, 11 Jul 2012 12:28:05 +0530 https://www.taxtmi.com/article/detailed?id=1811