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H.M. Bags Manufacturer (supra) becomes relevant in view of the terminology used by the Board in issuing the aforementioned circular. Therein this Court clearly held that such a circular will have prospective effect, particularly when the word "henceforth" has been used by the Board. H.M. Bags Manufacturer, therefore, is a binding precedent. If the Board itself did not intend to classify HDPE bags with retrospective effect, in our opinion, no demand for duty prior to issuance of the said notice could be made.
Prospective effect of administrative circulars: 'henceforth' signals non-retrospective application, barring past-duty demands. When the Board uses language such as 'henceforth' a circular is to be treated as having prospective effect; consequently, if the Board did not intend retrospective application, the circular cannot support demands for duties predating its issuance. of Press 'Enter' after typing page number.
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