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2017 (1) TMI 1746 - AT - Central ExciseInterpretation of statute - effect of N/N. 50/2008-C.E.(N.T.), dated 31-12-2008 - Amendment in Rule 6(6) of CCR - retrospective or prospective? - clearances were made to SEZ developers prior to 31.12.2008 - HELD THAT:- The issue is no longer res Integra. In the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AND THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S FOSROC CHEMICALS (INDIA) PVT LTD AND OTHERS [2014 (9) TMI 633 - KARNATAKA HIGH COURT] it was held that amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(1) as amended in 2008 has to be extended to the goods cleared to a "developer" of a Special Economic Zone for their authorized operations. Appeal dismissed - decided against Revenue.
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