https://www.taxtmi.com/caselaws?id=195981 A customs circular classifying tablet computers under Heading 8471 was treated as prospective only because the imports had occurred before the circular was issued. In the absence of express retrospective authorisation, a fiscal circular or levy cannot be applied to earlier periods to impose additional duty. The demand for the prior period was therefore not sustainable, while the benefit arising from the classification guidance was confined to the period covered by the circular. en-us Tue, 10 Jan 2017 00:00:00 +0530 Thu, 16 Nov 2017 06:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195981 A customs circular classifying tablet computers under Heading 8471 was treated as prospective only because the imports had occurred before the circular was issued. In the absence of express retrospective authorisation, a fiscal circular or levy cannot be applied to earlier periods to impose additional duty. The demand for the prior period was therefore not sustainable, while the benefit arising from the classification guidance was confined to the period covered by the circular. Case-Laws Customs Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195981