https://www.taxtmi.com/caselaws?id=2609 A circular directing reclassification of HDPE bags under Chapter 39 operated only prospectively because it used the expression "henceforth" and was issued to secure uniformity in classification. The statutory amendment to Section 11A of the Central Excise Act, 1944 did not give that circular retrospective effect or authorise recovery of duty for an earlier period. The earlier ruling treating such a circular as prospective was followed, and the later revenue-backed decision was distinguished on its facts. Accordingly, differential duty for the period before issuance of the circular could not be demanded. en-us Thu, 15 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2609 A circular directing reclassification of HDPE bags under Chapter 39 operated only prospectively because it used the expression "henceforth" and was issued to secure uniformity in classification. The statutory amendment to Section 11A of the Central Excise Act, 1944 did not give that circular retrospective effect or authorise recovery of duty for an earlier period. The earlier ruling treating such a circular as prospective was followed, and the later revenue-backed decision was distinguished on its facts. Accordingly, differential duty for the period before issuance of the circular could not be demanded. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2609