https://www.taxtmi.com/caselaws?id=89605 Heading 3003.11 of Chapter 30 expressly covered Erythromycin, its salts and esters, so medicaments containing Erythromycin Estolate fell within the tariff entry attracting nil duty. The later amendment to Notification No. 122/86-C.E. was treated as clarificatory, reflecting the original scope of the exemption rather than introducing a new benefit, and thus operated retrospectively. On that construction, the duty demand was unsustainable and the exemption remained available for the goods described. en-us Fri, 09 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 13:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89605 Heading 3003.11 of Chapter 30 expressly covered Erythromycin, its salts and esters, so medicaments containing Erythromycin Estolate fell within the tariff entry attracting nil duty. The later amendment to Notification No. 122/86-C.E. was treated as clarificatory, reflecting the original scope of the exemption rather than introducing a new benefit, and thus operated retrospectively. On that construction, the duty demand was unsustainable and the exemption remained available for the goods described. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89605