https://www.taxtmi.com/caselaws?id=41586 A taxing notification must be construed by the words used at the time of issuance, so the 1971 administrative reorganisation of Lakhimpur did not alter the meaning of "districts of Lakhimpur" in the 1970 excise notification or exclude Dibrugarh from Zone V. A later state reorganisation could not amend a Central excise zoning notification, and only the rule-making authority could change the zone fixation. For the 1981 notification, the omission of Dibrugarh could not be cured by implication, and the later 1982 notification was prospective. Dibrugarh therefore remained in the residuary zone from 5 November 1981 to 28 January 1982, with duty payable at the residuary rate for that period. en-us Mon, 25 Jul 1983 00:00:00 +0530 Fri, 04 Jun 2010 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41586 A taxing notification must be construed by the words used at the time of issuance, so the 1971 administrative reorganisation of Lakhimpur did not alter the meaning of "districts of Lakhimpur" in the 1970 excise notification or exclude Dibrugarh from Zone V. A later state reorganisation could not amend a Central excise zoning notification, and only the rule-making authority could change the zone fixation. For the 1981 notification, the omission of Dibrugarh could not be cured by implication, and the later 1982 notification was prospective. Dibrugarh therefore remained in the residuary zone from 5 November 1981 to 28 January 1982, with duty payable at the residuary rate for that period. Case-Laws Central Excise Mon, 25 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41586