Concessional duty entitlement: a spelling error in a drug description does not defeat the concessional excise benefit. Concessional central excise duty under notification No. 30/88-CE covers the drug correctly named Vincristine despite a typographical entry 'Vincrastin' in the Annexure; a spelling error in a notification's description shall not defeat entitlement to the concessional rate, and the benefit for Vincristine must be allowed for the period prior to the notification's rescission, with pending cases disposed accordingly.
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Provisions expressly mentioned in the judgment/order text.
Concessional duty entitlement: a spelling error in a drug description does not defeat the concessional excise benefit.
Concessional central excise duty under notification No. 30/88-CE covers the drug correctly named Vincristine despite a typographical entry "Vincrastin" in the Annexure; a spelling error in a notification's description shall not defeat entitlement to the concessional rate, and the benefit for Vincristine must be allowed for the period prior to the notification's rescission, with pending cases disposed accordingly.
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