https://www.taxtmi.com/caselaws?id=166859 An exemption notification must be applied according to its plain terms: manufacturers already availing specified earlier exemptions were held outside the scope of Notification No. 71/78-C.E. The omission of paragraph 2 by Notification No. 237/79-C.E. was treated as a prospective policy change, not a clarificatory amendment with retrospective effect. On limitation, a vague classification list that failed to disclose the relevant exemption notifications was regarded as insufficient disclosure and capable of amounting to suppression, so the revenue demand was not time-barred. The commentary also notes that eligible original equipment parts could still receive the separate benefit of Notification No. 101/71-C.E. en-us Wed, 05 Oct 1983 00:00:00 +0530 Mon, 10 Nov 2014 15:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166859 An exemption notification must be applied according to its plain terms: manufacturers already availing specified earlier exemptions were held outside the scope of Notification No. 71/78-C.E. The omission of paragraph 2 by Notification No. 237/79-C.E. was treated as a prospective policy change, not a clarificatory amendment with retrospective effect. On limitation, a vague classification list that failed to disclose the relevant exemption notifications was regarded as insufficient disclosure and capable of amounting to suppression, so the revenue demand was not time-barred. The commentary also notes that eligible original equipment parts could still receive the separate benefit of Notification No. 101/71-C.E. Case-Laws Central Excise Wed, 05 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166859