Amendment in Notification No. 76/86-C.E. (Sl. No. 6) dated 10-2-86 vide Notification No. 16/2003-C.E., dated 1-3-2003, whether applicable retrospectively – regarding

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.... Central Board of Excise & Customs, New Delhi Subject: Amendment in Notification No. 76/86-C.E. (Sl. No. 6) dated 10-2-86 vide Notification No. 16/2003-C.E., dated 1-3-2003, whether applicable retrospectively - regarding. I am directed to refer to the subject mentioned above and to say that Notification No. 76/86, dated 10-2-86 (Sl. No. 6) has been amended vide Notification No. 16/2003-C.E....

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....ification No. 16/2003-C.E., dated 1-3-2003 will be effective only prospectively. As CEGAT has held katha and gambier extracts synonymous, and as gambier has been specifically excluded only by amendment Notification 16/2003-C.E., dated 1-3-2003, past assessments will have to be finalised extending benefit of the Notification to gambier. The pending provisional assessments may be finalised according....