Exemption for Robenidine Hydrochloride upheld where later notification clarified the original entry covered the salt form.

Robenidine Hydrochloride was held to fall within the exemption under Notification No. 17/95-Cus. because the later substitution of "Robenidine" with "Robenidine HCL" in Notification No. 161/95-Cus. showed that the intended exempted product was the salt form imported by the assessee. The short interval between the two notifications supported the view that the amendment was clarificatory of the original exemption's scope, rather than a retrospective enlargement of benefit. On that construction, the exemption was available to Robenidine Hydrochloride and the matter was decided in favour of the assessee.

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Issues: Whether Robenidine Hydrochloride was entitled to exemption under Notification No. 17/95-Cus. dated 16-03-1995, in the light of the subsequent substitution made by Notification No. 161/95-Cus. dated 29-11-1995.

Analysis: The product imported was Robenidine Hydrochloride, and the dispute turned on whether the original notification, which referred to Robenidine, could be construed to cover the salt form. The later notification substituted the entry Robenidine with Robenidine HCL, indicating that the intended exempted product was the same substance in its salt form. The substitution, made within a short period, was treated as clarifying the intended scope of the earlier exemption and not as an impermissible retrospective extension of benefit.

Conclusion: The exemption under Notification No. 17/95-Cus. applied to Robenidine Hydrochloride, and the issue was decided in favour of the assessee.

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