https://www.taxtmi.com/caselaws?id=1233 An amending excise exemption notification was treated as clarificatory when read with the original exemption entry, so it applied retrospectively and covered earlier clearances of goods already falling within the relevant tariff heading. On that basis, the assessee was held entitled to the exemption for the disputed period, and the contrary view of the lower authorities was set aside to that extent. The issue of limitation had not been decided below and was left for separate examination on remand. en-us Wed, 13 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1233 An amending excise exemption notification was treated as clarificatory when read with the original exemption entry, so it applied retrospectively and covered earlier clearances of goods already falling within the relevant tariff heading. On that basis, the assessee was held entitled to the exemption for the disputed period, and the contrary view of the lower authorities was set aside to that extent. The issue of limitation had not been decided below and was left for separate examination on remand. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1233