https://www.taxtmi.com/caselaws?id=86876 Notification No. 245/83 exempted patent and proprietary medicines from excise duty beyond the amount computed under the Drugs (Prices Control) Order, 1979, subject to a condition that exemption be claimed for all medicines covered by the price list. The notification was held not to be limited to home-consumption clearances and contained no express or implied exclusion for exports. As the manufacturer had claimed the benefit for all covered medicines, the exemption applied to exported goods as well, and the demand rejecting that benefit was unsustainable. en-us Thu, 03 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86876 Notification No. 245/83 exempted patent and proprietary medicines from excise duty beyond the amount computed under the Drugs (Prices Control) Order, 1979, subject to a condition that exemption be claimed for all medicines covered by the price list. The notification was held not to be limited to home-consumption clearances and contained no express or implied exclusion for exports. As the manufacturer had claimed the benefit for all covered medicines, the exemption applied to exported goods as well, and the demand rejecting that benefit was unsustainable. Case-Laws Central Excise Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86876