https://www.taxtmi.com/caselaws?id=73546 A fiscal exemption confined to patent or proprietary medicines containing specified ingredients did not cover Amegyl Suspension because it contained Metronidazole Benzoate, a chemically different substitute for the scheduled ingredient Metronidazole, so the exemption under Notification No. 116/69-C.E. was unavailable. On limitation, the assessments were not shown to be provisional in the statutory sense under Rule 9-B, and the record did not justify the extended period under Section 11-A; the normal six-month limitation therefore applied, leaving the demand time-barred beyond that period. en-us Wed, 30 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 17:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73546 A fiscal exemption confined to patent or proprietary medicines containing specified ingredients did not cover Amegyl Suspension because it contained Metronidazole Benzoate, a chemically different substitute for the scheduled ingredient Metronidazole, so the exemption under Notification No. 116/69-C.E. was unavailable. On limitation, the assessments were not shown to be provisional in the statutory sense under Rule 9-B, and the record did not justify the extended period under Section 11-A; the normal six-month limitation therefore applied, leaving the demand time-barred beyond that period. Case-Laws Central Excise Wed, 30 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73546