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1994 (12) TMI 81 - SC - Central ExciseWhether mutton tallow or beef tallow or any other tallow as covered by these consignments of the appellants did not satisfy condition No. 2 of colour as laid down by Notification 141-Cus./76, dated 2-8-1976? Held that:- We concur with the view of the Tribunal that there was no occasion to test the appellant's samples of tallow after bleaching as that was not the method of IS 548 Part I which was holding the field and as such pre-bleaching and refining could not be done pursuant to the American method which was not applicable to the facts of the present case and even by taking one inch cell testing on lovibond IS 548 method would have resulted in the samples showing colour deepening to the extent of 34 to 36 on the basis of Y + 5R which would not satisfy condition No. 2. We entirely agree with the view of the Tribunal that even if the Central Government corrected its error about condition No. 2 from 2-9-1978 by issuing a fresh Notification, the earlier colour specification requirement remained operative for imports made by the concerned importers prior to 2-9-1978 when the earlier Notification dated 2-8-1976 was holding the field. The latter Notification cannot be said to be merely clarificatory Notification nor can it have any retros-pective effect. It is a fresh Notification laying down fresh condition deleting the earlier condition No. 2 about the colour specification. Hence this submission is of no avail to the learned counsel for the appellants. Against assessee.
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