https://www.taxtmi.com/caselaws?id=89452 The court held that the duty exemption under Notification 234/82 is only applicable to bulk drugs used as such, not medicines, and only for clearances to drug manufacturers, not industrial consumers. The end use condition must be complied with for eligibility. Show cause notices beyond six months were deemed invalid, with jurisdiction limited to demands within six months. Liquid Paraffin I.P. was classified as a bulk drug, not a medicine, under the Notification. The judgment upheld demands within the six-month period, directing reassessment by the Assistant Commissioner and disposing of the appeals accordingly. en-us Mon, 16 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89452 The court held that the duty exemption under Notification 234/82 is only applicable to bulk drugs used as such, not medicines, and only for clearances to drug manufacturers, not industrial consumers. The end use condition must be complied with for eligibility. Show cause notices beyond six months were deemed invalid, with jurisdiction limited to demands within six months. Liquid Paraffin I.P. was classified as a bulk drug, not a medicine, under the Notification. The judgment upheld demands within the six-month period, directing reassessment by the Assistant Commissioner and disposing of the appeals accordingly. Case-Laws Central Excise Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89452