2004 (3) TMI 447

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..... jan, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the Revenue. 2. Whether Notification No. 18/97, dated 10-4-97 is clarificatory in nature or not is an issue to be considered herein. 3. The Departmental Representative for the Revenue is of the view that the said notification is prospective in nature. 4. On the other hand, the .....

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..... e in case of Commissioner of Cus., Bangalore v. Central Manufacturing Technology Institute reported in 2002 (142) E.L.T. 336 (Kar.). In the latter case, it is clearly held that Notification being clarificatory in nature amending earlier notifications and substituting words Spare parts with words Computer Software rightly held by Tribunal to be retrospective in nature. 5. Following ratio of t .....

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