https://www.taxtmi.com/caselaws?id=42559 Yarn manufactured under the special procedure in Rules 96-V and 96-W remained covered by Notification No. 62/72-C.E. while that notification was in force, because the scheme only postponed collection of duty until fabrics were cleared and did not shift the incidence of levy from yarn to fabrics. The proviso to Rule 96-W applied only to changes in the notified rate within the scheme and did not extend to cases where the notification had already ceased to operate before clearance. Normal duty could not be applied retrospectively to yarn already produced and removed for captive consumption merely because the resulting fabrics were cleared later. en-us Fri, 08 Sep 1989 00:00:00 +0530 Fri, 07 Oct 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42559 Yarn manufactured under the special procedure in Rules 96-V and 96-W remained covered by Notification No. 62/72-C.E. while that notification was in force, because the scheme only postponed collection of duty until fabrics were cleared and did not shift the incidence of levy from yarn to fabrics. The proviso to Rule 96-W applied only to changes in the notified rate within the scheme and did not extend to cases where the notification had already ceased to operate before clearance. Normal duty could not be applied retrospectively to yarn already produced and removed for captive consumption merely because the resulting fabrics were cleared later. Case-Laws Central Excise Fri, 08 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42559