https://www.taxtmi.com/caselaws?id=170853 A later excise notification that merely supplies a missing method of calculation may be used to determine eligibility under an earlier concessional notification, provided it does not expand the substantive scope of the exemption. On that reasoning, the average count of round mesh mosquito netting was held to be determinable even though the earlier notification did not prescribe a specific formula, and the calculation method in Notification No. 210/79-C.E. could be applied to the prior period. The concession was therefore available on the facts discussed. en-us Tue, 15 Nov 1988 00:00:00 +0530 Sat, 20 Jun 2015 16:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170853 A later excise notification that merely supplies a missing method of calculation may be used to determine eligibility under an earlier concessional notification, provided it does not expand the substantive scope of the exemption. On that reasoning, the average count of round mesh mosquito netting was held to be determinable even though the earlier notification did not prescribe a specific formula, and the calculation method in Notification No. 210/79-C.E. could be applied to the prior period. The concession was therefore available on the facts discussed. Case-Laws Central Excise Tue, 15 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170853