https://www.taxtmi.com/caselaws?id=48032 An exemption notification that adds new items to the exempted category operates prospectively unless retrospective intent is clearly expressed or necessarily implied. A circular stating that bars and rods made from ship-breaking scrap would "now" be exempt indicated application from that date forward, not backward. Because the amendment changed the legal position rather than merely clarifying an existing exemption, it could not be treated as retrospective in the absence of express language to that effect. The operative effect was that the exemption did not cover the period before issuance, and the duty challenge failed. en-us Mon, 06 Aug 2007 00:00:00 +0530 Mon, 10 Feb 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48032 An exemption notification that adds new items to the exempted category operates prospectively unless retrospective intent is clearly expressed or necessarily implied. A circular stating that bars and rods made from ship-breaking scrap would "now" be exempt indicated application from that date forward, not backward. Because the amendment changed the legal position rather than merely clarifying an existing exemption, it could not be treated as retrospective in the absence of express language to that effect. The operative effect was that the exemption did not cover the period before issuance, and the duty challenge failed. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48032