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of <h1>Tribunal rules 'Bidicycline' qualifies for tax benefit under Notification No. 29/88-C.E.</h1> The Tribunal ruled in favor of the appellant, holding that the product 'Bidicycline' qualifies for the benefit of Notification No. 29/88-C.E based on its ... Bidicycline used for opthalmological as well as for other therapeutic uses The appeal involved whether the product 'Bidicycline' qualifies for the benefit of Notification No. 29/88-C.E. The appellant argued that the product's Ophthalmological use entitles it to the exemption. The respondent contended that the exemption does not apply if the product has other Therapeutic uses. The Tribunal ruled in favor of the appellant, stating that Ophthalmological use qualifies for the exemption, and ambiguity in the Notification benefits the appellant. The appeal was allowed.
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