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of <h1>Manufacturer not liable for duty on unclaimed benefits under notification; appeal allowed.</h1> <h3>CYANAMID INDIA LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> CYANAMID INDIA LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1998 (101) E.L.T. 73 (Tribunal) The Appellate Tribunal CEGAT, New Delhi, in the case of the appellant engaged in the manufacture of medicines, held that the appellant cannot be made liable to pay duty under a notification for goods for which they did not claim the benefit of the notification. The appellant's appeal was allowed, and the impugned orders were set aside. (Citation: 1998 (3) TMI 254 - CEGAT, New Delhi)
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