https://www.taxtmi.com/caselaws?id=50420 Exemption under Notification No. 162/86 for public transport type passenger motor vehicles could not be withdrawn merely because the tariff description in Heading 8702 was amended from 1-3-1992. The earlier acceptance of the vehicle as within the exempted class remained relevant, and there was no material showing that the Tempo Trax had ceased to answer that description. A registration requirement as a public transport vehicle could not be read into the notification when it was not expressly stated, and the tariff amendment was treated as editorial and textual in effect. On that basis, duty demand was not justified and the exemption continued to apply. en-us Tue, 02 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 15:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50420 Exemption under Notification No. 162/86 for public transport type passenger motor vehicles could not be withdrawn merely because the tariff description in Heading 8702 was amended from 1-3-1992. The earlier acceptance of the vehicle as within the exempted class remained relevant, and there was no material showing that the Tempo Trax had ceased to answer that description. A registration requirement as a public transport vehicle could not be read into the notification when it was not expressly stated, and the tariff amendment was treated as editorial and textual in effect. On that basis, duty demand was not justified and the exemption continued to apply. Case-Laws Central Excise Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50420