https://www.taxtmi.com/caselaws?id=91719 Patent or proprietary medicaments could claim exemption under Notification No. 122/86 only if they contained one or more ingredients listed in the Annexure. The proviso treating certain non-specified ingredients as pharmaceutical necessities operated only after that main condition was satisfied. Because Rison Capsules contained none of the specified ingredients, the proviso could not be used to extend the exemption. The exemption claim therefore failed, and the order granting benefit under the notification was set aside. en-us Thu, 07 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 13:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91719 Patent or proprietary medicaments could claim exemption under Notification No. 122/86 only if they contained one or more ingredients listed in the Annexure. The proviso treating certain non-specified ingredients as pharmaceutical necessities operated only after that main condition was satisfied. Because Rison Capsules contained none of the specified ingredients, the proviso could not be used to extend the exemption. The exemption claim therefore failed, and the order granting benefit under the notification was set aside. Case-Laws Central Excise Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91719