https://www.taxtmi.com/caselaws?id=166714 Where an exemption notification uses the undefined technical term "alkyd resins", the expression must be construed in its technical sense for the relevant period. On the material placed before the Tribunal, the products Polylite 8001 and Polylite 93-410 were treated as falling within the broader class of alkyd resins, so they qualified for exemption under Notification No. 156/65. The later explanation introduced by Notification No. 122/71 could not be applied retrospectively to the earlier period to deny that exemption, particularly where the technical literature supported inclusion of polyester resins within alkyd resins. The duty demand therefore failed. en-us Thu, 15 Sep 1983 00:00:00 +0530 Sat, 01 Nov 2014 11:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166714 Where an exemption notification uses the undefined technical term "alkyd resins", the expression must be construed in its technical sense for the relevant period. On the material placed before the Tribunal, the products Polylite 8001 and Polylite 93-410 were treated as falling within the broader class of alkyd resins, so they qualified for exemption under Notification No. 156/65. The later explanation introduced by Notification No. 122/71 could not be applied retrospectively to the earlier period to deny that exemption, particularly where the technical literature supported inclusion of polyester resins within alkyd resins. The duty demand therefore failed. Case-Laws Central Excise Thu, 15 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166714