https://www.taxtmi.com/caselaws?id=87721 Medicaments classifiable under sub-heading 3003.11 were treated as eligible for the exemption reflected in Notification No. 116/69-C.E. because the relevant tariff coverage and the earlier exemption entry were read as identical, and the departmental tariff advice specifically covered chloramphenicol sodium succinate. On the revenue's suppression and limitation allegation, the approved classification lists disclosed the goods, no clear suppression was established, and the limitation objection was not addressed in a reasoned manner. Binding departmental circulars and tariff advices could not be ignored without justification, leaving the demand and penalty unsustainable and granting the assessee complete relief. en-us Wed, 14 Jan 1998 00:00:00 +0530 Thu, 08 Sep 2011 18:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87721 Medicaments classifiable under sub-heading 3003.11 were treated as eligible for the exemption reflected in Notification No. 116/69-C.E. because the relevant tariff coverage and the earlier exemption entry were read as identical, and the departmental tariff advice specifically covered chloramphenicol sodium succinate. On the revenue's suppression and limitation allegation, the approved classification lists disclosed the goods, no clear suppression was established, and the limitation objection was not addressed in a reasoned manner. Binding departmental circulars and tariff advices could not be ignored without justification, leaving the demand and penalty unsustainable and granting the assessee complete relief. Case-Laws Central Excise Wed, 14 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87721