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2010 (5) TMI 278 - AT - CustomsEOU - Appellant is a 100% EOU. During the period from January 2001 to September 2001, appellant had manufactured plastic agglomer out of imported plastic waste and scrap. The dispute has arisen as to whether appellant is eligible for exemption under Notification No. 3/2001-C.E. dated 1-3-2001 (Sl. No. 73) in respect of their clearances to domestic tariff area. Held that - It has to be noted that the 1 explanation was added by issue of Notification No. 48/2001 in October 2001 whereas both these decisions of the High Courts were rendered in the year 2000. The notification as it existed prior to introduction of explanation was interpreted while considering and quashing the Circular No. 38/2000 by two High Courts. Therefore obvious conclusion that emerges is that even though the explanation starts with the clause "for the removal of doubts it is hereby clarified" it cannot have retrospective effect.
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