https://www.taxtmi.com/caselaws?id=781409 CESTAT allowed the appeal and set aside the impugned order of the Principal Commissioner. The Tribunal held the amendment dated 06.07.2019, which excluded microphones and receivers from exemption, is prospective only and cannot be applied retrospectively to the period 02.02.2018-06.07.2019; consequently the denial of exemption and attendant demands, interest and penalties for that period could not be sustained. en-us Thu, 13 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781409 CESTAT allowed the appeal and set aside the impugned order of the Principal Commissioner. The Tribunal held the amendment dated 06.07.2019, which excluded microphones and receivers from exemption, is prospective only and cannot be applied retrospectively to the period 02.02.2018-06.07.2019; consequently the denial of exemption and attendant demands, interest and penalties for that period could not be sustained. Case-Laws Customs Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781409