Supreme Court of India
M/s. Jai Fibres Ltd. v. Commissioner of Central Excise, Mumbai-iii
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From the headnote
Central Excises and Salt Act, 1944-ss.37B and I IA-Different High Courts had been taking different views with regard to appropriate c classification of HDPE bags under the Tariff Act-Circular issued by CBEC u/s. 3 7 for ensuring uniformity-Use of word "henceforth" in the circular-Held: Circular was expressly directed to have prospective application-Differential duty could not be recovered on basis of said circular for period prior to date of its publication-Central Excise Tar!IJ Act, 1985-Chapter Heading Nos. 39 and 63. ' • Different High Courts had been taking different views as to whether
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