https://www.taxtmi.com/caselaws?id=88300 The Tribunal held that the waiver of duty under Notification 44/90 applied only to Rifampicin and formulations with INH, excluding other formulations of Rifampicin. As the goods in question did not fall under this specific category, the Commissioner (Appeals) erred in extending the coverage of the notification. The Tribunal emphasized the plain wording of the notification and rejected the broader interpretation by the Commissioner (Appeals) based on a previous notification. Therefore, the Tribunal set aside the Commissioner (Appeals) order and allowed the appeal brought by the Appellant. en-us Wed, 07 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88300 The Tribunal held that the waiver of duty under Notification 44/90 applied only to Rifampicin and formulations with INH, excluding other formulations of Rifampicin. As the goods in question did not fall under this specific category, the Commissioner (Appeals) erred in extending the coverage of the notification. The Tribunal emphasized the plain wording of the notification and rejected the broader interpretation by the Commissioner (Appeals) based on a previous notification. Therefore, the Tribunal set aside the Commissioner (Appeals) order and allowed the appeal brought by the Appellant. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88300