TaxTMI 
TaxTMI 
2015 (11) TMI 1229
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....kraborti, Mr. N. Chowdhury, Mr. S. Bandopadhyay, Mr. N.K. Chowdhury, Mr. A. Chakraborti & Mr. N. Chowdhury For the Respondent : Mr. S. Mitra, Mr. Mr. U. K. Majumdar & Mr. D. Kundu ORDER The Court : The point involved in these writ applications is very short. The writ petitioners are exporters of "Technical Textiles" which are described in the relevant policy document as Woven fabrics of S....
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....tion of "Technical Textiles". On 21st October, 2011, the Central Government published a policy circular. It was given retrospective effect from 1st April, 2011. In this policy circular the Government tried to make a definition of "Technical Textiles" by describing it as a textile product manufactured for non-aesthetic purposes. Its purpose was purely functional. Technical textiles were to have ap....
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....restrictive interpretation thereof. Now, when a particular product is defined as a 'Technical Textile', any interpretation of it or restrictive definition of it is bound to have the effect of an amendment. This is exactly what has been sought to be done by the policy circular dated 21st October, 2011, with retrospective effect. The Hon'ble Supreme Court of India in Union of India vs. Asian Food ....
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....inistrative action should have finality. When goods are legitimately exported under the existing policy duty is earned. The Government takes a decision in clearing particular exports, which results in earning of this duty benefit. This decision at that point of time is to be taken as final in normal circumstances and cannot be reversed at a later point of time by change of interpretation of the de....