https://www.taxtmi.com/caselaws?id=796243 An adverse circular withdrawing the additional customs duty exemption for imported ore concentrates operates only prospectively, even if described as clarificatory. The earlier circular treated concentrates as "ore" and supported nil additional duty assessments. A later circular distinguishing ores from concentrates by reference to a Central Excise tariff manufacturing concept could not create retrospective customs liability for imports made before it was issued. The separate statutory fields of customs and central excise further preclude retrospective recovery based on that clarification. Accordingly, additional customs duty cannot be recovered for the period preceding the adverse circular. en-us Wed, 22 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796243 An adverse circular withdrawing the additional customs duty exemption for imported ore concentrates operates only prospectively, even if described as clarificatory. The earlier circular treated concentrates as "ore" and supported nil additional duty assessments. A later circular distinguishing ores from concentrates by reference to a Central Excise tariff manufacturing concept could not create retrospective customs liability for imports made before it was issued. The separate statutory fields of customs and central excise further preclude retrospective recovery based on that clarification. Accordingly, additional customs duty cannot be recovered for the period preceding the adverse circular. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796243