https://www.taxtmi.com/caselaws?id=352242 Polished marble slabs were held entitled to the concessional exemption under Notification No. 4/2006-CE because the later Board circular clarified that slabs classifiable under tariff item 6802 21 90 were also covered and that the entry was being amended to include them. Applying the settled principle that a beneficial circular operates retrospectively, the denial of exemption was unjustified. The assessee was therefore entitled to the notification benefit. en-us Mon, 14 Aug 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352242 Polished marble slabs were held entitled to the concessional exemption under Notification No. 4/2006-CE because the later Board circular clarified that slabs classifiable under tariff item 6802 21 90 were also covered and that the entry was being amended to include them. Applying the settled principle that a beneficial circular operates retrospectively, the denial of exemption was unjustified. The assessee was therefore entitled to the notification benefit. Case-Laws Customs Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352242