https://www.taxtmi.com/caselaws?id=89776 A formulation with ophthalmological use was held entitled to exemption under Notification No. 29/88-C.E. because the notification excluded only formulations based on certain bulk drugs for therapeutic use other than ophthalmological use, and did not require exclusive ophthalmological use. Since the product's ophthalmological use was undisputed, the exemption could not be denied merely because it also had other therapeutic uses. The notification language was treated as clear and unambiguous, and the product qualified for the benefit claimed. en-us Tue, 28 Apr 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89776 A formulation with ophthalmological use was held entitled to exemption under Notification No. 29/88-C.E. because the notification excluded only formulations based on certain bulk drugs for therapeutic use other than ophthalmological use, and did not require exclusive ophthalmological use. Since the product's ophthalmological use was undisputed, the exemption could not be denied merely because it also had other therapeutic uses. The notification language was treated as clear and unambiguous, and the product qualified for the benefit claimed. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89776