https://www.taxtmi.com/caselaws?id=247240 An exemption notification governing DTA clearance of non-excisable goods from a 100% EOU linked duty on inputs to the customs duty leviable on the finished goods as if imported. The later amendment under Notification No. 56/2001-Cus. changed the computation method to an actual-basis calculation, but nothing in the amendment indicated retrospective operation. The amended formulation therefore applied only prospectively from its effective date, while the duty demand for the period in dispute remained governed by the notification then in force. en-us Tue, 06 Nov 2012 00:00:00 +0530 Tue, 06 May 2014 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247240 An exemption notification governing DTA clearance of non-excisable goods from a 100% EOU linked duty on inputs to the customs duty leviable on the finished goods as if imported. The later amendment under Notification No. 56/2001-Cus. changed the computation method to an actual-basis calculation, but nothing in the amendment indicated retrospective operation. The amended formulation therefore applied only prospectively from its effective date, while the duty demand for the period in dispute remained governed by the notification then in force. Case-Laws Central Excise Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247240