Central Excise - Retrospective effect of Board's instructions contained in F. No. 332/82/87-TRU, dated 23-11-1987 - Clarification regarding - Central Excise - 13/91-CX.3

Central Excise - Retrospective effect of Board's instructions contained in F. No. 332/82/87-TRU, dated 23-11-1987 - Clarification regarding Circular No. 13/91-CX.3 Dated 3-5-1991 [From F. No. 112/40/90-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Retrospective effect of Board's instructions contained in F. No. 332/82/87-TRU, dated 23-11-1987 - Clarification regarding. A doubt has been raised as to whether the guidelines contained in Board's F. No. 332/82/87-TRU, dated 23-11-1987, which prescribed a procedure for allowing the set-off of duty paid on MEG by the manufacturers of PSY/RFY who did not have a captive poly-condensation plant for the production of polyester chips, could be given the retrospective effect or not. The issue was discussed in the 3rd North Zone Tariff-cum-General Conference held on 30th November and 1st December, 1990 at Delhi. 2. The Conference felt that since the instructions were only guidelines and in the nature of a clarification, they could very well have retrospective effect unlike the effect of a notification which has only a prospective effect. Accordingly, the Conference felt that the said instructions would have retrospective effect. 3. The Board agree with the decision of the Conference. Accordingly, it is clarified that the said instructions should be given retrospective effect. Pending cases should be finalised accordingly. 4. The above clarification may be brought to the notice of the lower field formations and the trade interests may also be suitably advised.