Government Of India & Ors vs Indian Tobacco Association

The Supreme Court addressed the interpretation of the term 'substitute' in the context of a customs notification under the Customs Tariff Act, specifically regarding the Duty Entitlement Pass Book Scheme. The Court held that the amendment made on 27.11.1997, which included Guntur as a valid location for exports, should be interpreted as clarificatory and thus applicable retrospectively to the period from 7.4.1997 to 26.11.1997. The Court overturned the Central Government's rejection of the Respondent's representation, affirming the High Court's decision that the amendment intended to benefit exports from Guntur.