https://www.taxtmi.com/caselaws?id=82993 The Appellate Tribunal upheld the lower authorities' decision regarding the eligibility of bulk drugs for exemption under Notification 234/86-C.E. The Tribunal emphasized the requirement to claim the exemption at the time of filing the classification list, which the appellants failed to do. Despite later obtaining the necessary certificate from the Drugs Controller, the failure to claim the benefit initially led to the demands for duty being upheld. The appeal was rejected, affirming that the appellants did not meet the notification's conditions, resulting in the duty demands being upheld. en-us Mon, 26 Apr 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82993 The Appellate Tribunal upheld the lower authorities' decision regarding the eligibility of bulk drugs for exemption under Notification 234/86-C.E. The Tribunal emphasized the requirement to claim the exemption at the time of filing the classification list, which the appellants failed to do. Despite later obtaining the necessary certificate from the Drugs Controller, the failure to claim the benefit initially led to the demands for duty being upheld. The appeal was rejected, affirming that the appellants did not meet the notification's conditions, resulting in the duty demands being upheld. Case-Laws Central Excise Mon, 26 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82993