(5)No act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had the said notification not been amended retrospectively.Explanation. - For the purposes of sub-section (1), the "corresponding date" in relation to-(i)tariff items specified against S.No.81, means the 8th February, 2013 to 10th July, 2014 (both days inclusive); and(ii)Chapters specified against S.No.172A, means the 17th March, 2012 to 10th July, 2014 (both days inclusive).
