https://www.taxtmi.com/caselaws?id=91243 A claimant is not barred from seeking the benefit of an applicable concessional notification merely because it was not earlier applied in the approved classification list. The notification provided a lower duty rate for single ingredient formulations covered by the specified bulk-drug schedule, and eligibility had to be examined on merits against complete supporting particulars. The remand directing the Assistant Collector to consider the exemption claim on production of the required data was upheld, and the Revenue's challenge was rejected. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91243 A claimant is not barred from seeking the benefit of an applicable concessional notification merely because it was not earlier applied in the approved classification list. The notification provided a lower duty rate for single ingredient formulations covered by the specified bulk-drug schedule, and eligibility had to be examined on merits against complete supporting particulars. The remand directing the Assistant Collector to consider the exemption claim on production of the required data was upheld, and the Revenue's challenge was rejected. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91243