https://www.taxtmi.com/caselaws?id=91547 Eligibility for the exemption turned on whether Terpineol in Dettol Antiseptic Cream was an active ingredient. As the answer depended on the product's composition and technical effect, the matter required clarification from the Drug Controller on the full formulation and the role of Terpineol. The Tribunal therefore remitted the issue for fresh adjudication, leaving entitlement to Notification No. 29/88 to depend on the expert finding: if Terpineol is an active ingredient, the exemption is unavailable; if not, the exemption may apply. en-us Thu, 13 Mar 1997 00:00:00 +0530 Wed, 19 Oct 2011 11:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91547 Eligibility for the exemption turned on whether Terpineol in Dettol Antiseptic Cream was an active ingredient. As the answer depended on the product's composition and technical effect, the matter required clarification from the Drug Controller on the full formulation and the role of Terpineol. The Tribunal therefore remitted the issue for fresh adjudication, leaving entitlement to Notification No. 29/88 to depend on the expert finding: if Terpineol is an active ingredient, the exemption is unavailable; if not, the exemption may apply. Case-Laws Central Excise Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91547