https://www.taxtmi.com/caselaws?id=170743 A retrospective amendment to the excise exemption notification made the duty rate nil for polyester staple fibre and polyester filament yarn manufactured from plastic scrap or waste, including waste PET bottles, for 29 June 2010 to 16 March 2012; the duty demand for that period therefore ceased to survive. For the earlier period up to 28 June 2010, the goods were treated as outside Chapter 54 until the relevant chapter note was inserted, and fibres made from plastic scrap and waste without the applicable manufacturing processes were not covered by the tariff. The commentary emphasises that retrospective exemption extinguishes the covered demand and that tariff classification must be applied as in force during the relevant period. en-us Tue, 23 Sep 2014 00:00:00 +0530 Wed, 03 Jun 2015 18:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170743 A retrospective amendment to the excise exemption notification made the duty rate nil for polyester staple fibre and polyester filament yarn manufactured from plastic scrap or waste, including waste PET bottles, for 29 June 2010 to 16 March 2012; the duty demand for that period therefore ceased to survive. For the earlier period up to 28 June 2010, the goods were treated as outside Chapter 54 until the relevant chapter note was inserted, and fibres made from plastic scrap and waste without the applicable manufacturing processes were not covered by the tariff. The commentary emphasises that retrospective exemption extinguishes the covered demand and that tariff classification must be applied as in force during the relevant period. Case-Laws Central Excise Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170743