https://www.taxtmi.com/caselaws?id=42430 Hosiery garments were held not chargeable to excise duty under residuary Item 68 for the relevant period because Item 22D specifically dealt with ready-to-wear apparel and expressly excluded articles of hosiery; the special exclusion could not be displaced by the residuary entry without clear legislative language. The 1980 Explanation was treated as enlarging Item 68 rather than merely clarifying it, so it operated prospectively. The levy was therefore unsustainable, but refund was not finally granted because the limitation issue had not been examined and required fresh consideration by the appellate authority on remand. en-us Fri, 08 Apr 1988 00:00:00 +0530 Thu, 10 May 2018 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42430 Hosiery garments were held not chargeable to excise duty under residuary Item 68 for the relevant period because Item 22D specifically dealt with ready-to-wear apparel and expressly excluded articles of hosiery; the special exclusion could not be displaced by the residuary entry without clear legislative language. The 1980 Explanation was treated as enlarging Item 68 rather than merely clarifying it, so it operated prospectively. The levy was therefore unsustainable, but refund was not finally granted because the limitation issue had not been examined and required fresh consideration by the appellate authority on remand. Case-Laws Central Excise Fri, 08 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42430