https://www.taxtmi.com/caselaws?id=87059 Exemption under Notification No. 122/86-C.E. was held to extend to a medicinal formulation containing the specified drug as its hydrochloride salt, because the active ingredient remained present in the formulation. Prior Tribunal decisions were applied to treat salt or ester form as not defeating exemption where the specified ingredient was otherwise covered, and the later amendment and trade notice were treated as clarificatory support for that interpretation. On that basis, the denial of exemption was not sustainable and the appellant was entitled to the notification benefit. en-us Mon, 28 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87059 Exemption under Notification No. 122/86-C.E. was held to extend to a medicinal formulation containing the specified drug as its hydrochloride salt, because the active ingredient remained present in the formulation. Prior Tribunal decisions were applied to treat salt or ester form as not defeating exemption where the specified ingredient was otherwise covered, and the later amendment and trade notice were treated as clarificatory support for that interpretation. On that basis, the denial of exemption was not sustainable and the appellant was entitled to the notification benefit. Case-Laws Central Excise Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87059