https://www.taxtmi.com/caselaws?id=82234 Imported Cimetidine Powder classified by the Revenue under Item 68 was treated as eligible for exemption from C.V.D. under Notification No. 234/82-C.E., because that classification brought the goods within the scope of the notification. The notification benefit could be entertained even though it was not originally claimed, as it flowed from the Revenue's own classification. The refund arising from the exemption was directed to be adjusted against proforma credit already availed under Rule 56A of the Central Excise Rules, 1944, and the bank guarantee and undertaking were to stand discharged after such adjustment. en-us Tue, 04 Aug 1992 00:00:00 +0530 Sat, 02 Jul 2011 17:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82234 Imported Cimetidine Powder classified by the Revenue under Item 68 was treated as eligible for exemption from C.V.D. under Notification No. 234/82-C.E., because that classification brought the goods within the scope of the notification. The notification benefit could be entertained even though it was not originally claimed, as it flowed from the Revenue's own classification. The refund arising from the exemption was directed to be adjusted against proforma credit already availed under Rule 56A of the Central Excise Rules, 1944, and the bank guarantee and undertaking were to stand discharged after such adjustment. Case-Laws Customs Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82234