https://www.taxtmi.com/caselaws?id=167080 A conditional exemption under Notification No. 14/78-C.E. applied only where corrugated board was made from kraft paper that had paid duty at 37.5% ad valorem. The materials cited did not establish that the kraft paper bore that rate, so the stated condition was not met. A clarification and trade notice were treated as confirming duty treatment for existing stock, not as a promise of nil duty where the raw material had not paid the enhanced rate. The later amendment could not be used to give retrospective effect to the original notification, and estoppel did not apply because no clear contrary promise was shown. en-us Mon, 09 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 12:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167080 A conditional exemption under Notification No. 14/78-C.E. applied only where corrugated board was made from kraft paper that had paid duty at 37.5% ad valorem. The materials cited did not establish that the kraft paper bore that rate, so the stated condition was not met. A clarification and trade notice were treated as confirming duty treatment for existing stock, not as a promise of nil duty where the raw material had not paid the enhanced rate. The later amendment could not be used to give retrospective effect to the original notification, and estoppel did not apply because no clear contrary promise was shown. Case-Laws Central Excise Mon, 09 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167080