https://www.taxtmi.com/caselaws?id=48849 Chapter Note 6 to Chapter 39 of the Central Excise Tariff, inserted from 1-3-1988, was held to be a substantive change and not a clarificatory amendment. The earlier note limited the relevant headings to goods produced by chemical synthesis, whereas the amended note treated conversion from one primary form of plastic to another as manufacture. Because the processes involved were mechanical conversions rather than chemical synthesis, the amendment created a new liability and, absent express or clearly implied retrospective intent, operated only prospectively. The issue was answered in favour of the assessees. en-us Thu, 27 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48849 Chapter Note 6 to Chapter 39 of the Central Excise Tariff, inserted from 1-3-1988, was held to be a substantive change and not a clarificatory amendment. The earlier note limited the relevant headings to goods produced by chemical synthesis, whereas the amended note treated conversion from one primary form of plastic to another as manufacture. Because the processes involved were mechanical conversions rather than chemical synthesis, the amendment created a new liability and, absent express or clearly implied retrospective intent, operated only prospectively. The issue was answered in favour of the assessees. Case-Laws Central Excise Thu, 27 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48849