https://www.taxtmi.com/caselaws?id=241892 The reintroduction of SSI exemption for parts of revolver by Notification No. 47/2001-C.E. operated prospectively from 1-10-2001 and did not cover the intervening period from 1-4-2001 to 30-9-2001. Notification No. 8/2001-C.E. had withdrawn the exemption for goods falling under Chapter 93 from 1-4-2001, and the later notification contained no express retrospective effect. The budget speech and statutory scheme indicated a conscious withdrawal of the benefit for the gap period, and exemption notifications are ordinarily prospective unless expressly retrospective or clearly clarificatory. en-us Mon, 17 Jun 2013 00:00:00 +0530 Fri, 03 Jan 2014 18:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241892 The reintroduction of SSI exemption for parts of revolver by Notification No. 47/2001-C.E. operated prospectively from 1-10-2001 and did not cover the intervening period from 1-4-2001 to 30-9-2001. Notification No. 8/2001-C.E. had withdrawn the exemption for goods falling under Chapter 93 from 1-4-2001, and the later notification contained no express retrospective effect. The budget speech and statutory scheme indicated a conscious withdrawal of the benefit for the gap period, and exemption notifications are ordinarily prospective unless expressly retrospective or clearly clarificatory. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241892