https://www.taxtmi.com/caselaws?id=91684 Gentamycin Sulphate was held entitled to exemption under Notification No. 122/86-C.E. because the later amendment by Notification No. 455/86-C.E. was treated as clarificatory and retrospective. The Tribunal applied the principle that where an exemption notification is amended to include salt forms of a specified ingredient, the benefit extends to the salt form as well. Following its earlier view on comparable pharmacopoeial formulations, it set aside the denial of exemption and allowed the appeal in favour of the assessee. en-us Tue, 27 Oct 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91684 Gentamycin Sulphate was held entitled to exemption under Notification No. 122/86-C.E. because the later amendment by Notification No. 455/86-C.E. was treated as clarificatory and retrospective. The Tribunal applied the principle that where an exemption notification is amended to include salt forms of a specified ingredient, the benefit extends to the salt form as well. Following its earlier view on comparable pharmacopoeial formulations, it set aside the denial of exemption and allowed the appeal in favour of the assessee. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91684