https://www.taxtmi.com/caselaws?id=53680 A customs exemption clarification was treated as retrospective where it merely made explicit an existing eligibility condition under the original notification, so the importer qualified for exemption on six Bills of Entry. The same clarification was not read into a separate exemption notification that did not contain that condition, so the goods covered by two other Bills of Entry did not qualify for relief. The text applies the principle that a clarificatory notification operates retrospectively only within the scope of the notification it explains, and cannot enlarge a distinct exemption provision. en-us Thu, 02 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53680 A customs exemption clarification was treated as retrospective where it merely made explicit an existing eligibility condition under the original notification, so the importer qualified for exemption on six Bills of Entry. The same clarification was not read into a separate exemption notification that did not contain that condition, so the goods covered by two other Bills of Entry did not qualify for relief. The text applies the principle that a clarificatory notification operates retrospectively only within the scope of the notification it explains, and cannot enlarge a distinct exemption provision. Case-Laws Customs Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53680