https://www.taxtmi.com/caselaws?id=95398 Notification No. 31/88-C.E. granted concessional excise duty on bulk drugs without prescribing production of an end-use certificate as a condition. Denial of the exemption solely for non-production of such a certificate was therefore unsustainable, especially where the goods were classified as bulk drugs and approved classification lists were on record. Judicial interpretation by the Tribunal and High Court prevailed over any contrary trade notice, which could not alter the settled meaning of the notification. The demand and appellate order were set aside, and the assessee obtained consequential relief. en-us Tue, 16 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95398 Notification No. 31/88-C.E. granted concessional excise duty on bulk drugs without prescribing production of an end-use certificate as a condition. Denial of the exemption solely for non-production of such a certificate was therefore unsustainable, especially where the goods were classified as bulk drugs and approved classification lists were on record. Judicial interpretation by the Tribunal and High Court prevailed over any contrary trade notice, which could not alter the settled meaning of the notification. The demand and appellate order were set aside, and the assessee obtained consequential relief. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95398