https://www.taxtmi.com/caselaws?id=83002 Miconazole nitrate used in medicinal preparations was treated as covered by the original exemption notification because the evidence showed that the base form of miconazole was not used in India and only the salt form was employed in pharmaceutical formulations. The later notification substituting miconazole nitrate was regarded as clarificatory rather than creating a new exemption, so it operated from the inception of the earlier notification. The commentary notes that even though exemption notifications are strictly construed, the interpretation should not defeat the intended benefit where the notified ingredient is used only in its salt form. en-us Thu, 15 Jul 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83002 Miconazole nitrate used in medicinal preparations was treated as covered by the original exemption notification because the evidence showed that the base form of miconazole was not used in India and only the salt form was employed in pharmaceutical formulations. The later notification substituting miconazole nitrate was regarded as clarificatory rather than creating a new exemption, so it operated from the inception of the earlier notification. The commentary notes that even though exemption notifications are strictly construed, the interpretation should not defeat the intended benefit where the notified ingredient is used only in its salt form. Case-Laws Central Excise Thu, 15 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83002