https://www.taxtmi.com/caselaws?id=165987 A distinct marketable zinc calot, known in trade by that name and not as a zinc circle, was treated as outside Item 26B(2) because that entry covered only specifically named zinc manufactures; it was therefore assessable under the residuary Item 68. The exemption under Notification No. 118/75-C.E. was held to operate only from its date of issue, as exemption notifications do not apply retrospectively unless express authority or explicit retrospective language is provided. The result was classification under the residuary entry and denial of retrospective exemption. en-us Tue, 08 Mar 1983 00:00:00 +0530 Fri, 22 Aug 2014 12:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165987 A distinct marketable zinc calot, known in trade by that name and not as a zinc circle, was treated as outside Item 26B(2) because that entry covered only specifically named zinc manufactures; it was therefore assessable under the residuary Item 68. The exemption under Notification No. 118/75-C.E. was held to operate only from its date of issue, as exemption notifications do not apply retrospectively unless express authority or explicit retrospective language is provided. The result was classification under the residuary entry and denial of retrospective exemption. Case-Laws Central Excise Tue, 08 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165987