https://www.taxtmi.com/caselaws?id=257270 Duty on TOW arising during manufacture of polyester staple fibre and polyester staple yarn was treated as unsustainable because the exemption scheme for the relevant period was later amended retrospectively to extend coverage to TOW. The Tribunal considered that amendment as reflecting the intended scope of the exemption for the period in dispute, so the demand could not be upheld. On that basis, the impugned order was liable to be set aside. en-us Mon, 08 Sep 2014 00:00:00 +0530 Sat, 07 Mar 2015 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257270 Duty on TOW arising during manufacture of polyester staple fibre and polyester staple yarn was treated as unsustainable because the exemption scheme for the relevant period was later amended retrospectively to extend coverage to TOW. The Tribunal considered that amendment as reflecting the intended scope of the exemption for the period in dispute, so the demand could not be upheld. On that basis, the impugned order was liable to be set aside. Case-Laws Central Excise Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257270