https://www.taxtmi.com/caselaws?id=88301 The Appellate Tribunal held that Notification 44/90 only exempted duty on Rifampicin and formulations with Isoniozied (INH), not all formulations of Rifampicin. The Tribunal emphasized that the waiver was limited to a specific combination of Rifampicin with INH as outlined in the notification. The Commissioner (Appeals) had incorrectly interpreted the notification, relying on a previous notification, which was deemed irrelevant. The Tribunal set aside the Commissioner's decision, allowing the appeal in favor of the appellant due to the specific and restricted scope of the duty waiver under Notification 44/90. 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=88301 The Appellate Tribunal held that Notification 44/90 only exempted duty on Rifampicin and formulations with Isoniozied (INH), not all formulations of Rifampicin. The Tribunal emphasized that the waiver was limited to a specific combination of Rifampicin with INH as outlined in the notification. The Commissioner (Appeals) had incorrectly interpreted the notification, relying on a previous notification, which was deemed irrelevant. The Tribunal set aside the Commissioner's decision, allowing the appeal in favor of the appellant due to the specific and restricted scope of the duty waiver under Notification 44/90. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88301