https://www.taxtmi.com/caselaws?id=80334 The Appellate Tribunal CEGAT, New Delhi, determined in the case that the product Idometrin Suspension, containing Metronidazole Benzoate, was eligible for exemption from Central Excise duty under Notification No. 116/69. Despite the Assistant Collector's initial ruling against the respondents, the Collector (Appeals) favored them, emphasizing the benzoate's use to enhance palatability for children while maintaining the active ingredient, Metronidazole. The Tribunal upheld the Collector (Appeals) decision, stating that the presence of Metronidazole in the benzoate form justified the exemption eligibility, dismissing the appeal by the Collector of Central Excise, Bombay-I. en-us Thu, 08 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80334 The Appellate Tribunal CEGAT, New Delhi, determined in the case that the product Idometrin Suspension, containing Metronidazole Benzoate, was eligible for exemption from Central Excise duty under Notification No. 116/69. Despite the Assistant Collector's initial ruling against the respondents, the Collector (Appeals) favored them, emphasizing the benzoate's use to enhance palatability for children while maintaining the active ingredient, Metronidazole. The Tribunal upheld the Collector (Appeals) decision, stating that the presence of Metronidazole in the benzoate form justified the exemption eligibility, dismissing the appeal by the Collector of Central Excise, Bombay-I. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80334