https://www.taxtmi.com/caselaws?id=101850 Notification No. 245/83 granted partial exemption to patent or proprietary medicaments only where the exemption was claimed for medicines cleared with a retail price stated in the relevant price list. The price list contemplated was the one required under Paragraph 19 of the Drugs (Prices Control) Order, 1979. Where the medicines were manufactured by a loan licensee on behalf of the principal manufacturer, the duty to file that price list rested on the principal manufacturer, not the loan licensee. Accordingly, omission by the respondent from its own price list did not constitute breach of the third proviso, and the exemption remained available. en-us Wed, 30 Oct 2002 00:00:00 +0530 Sat, 11 Feb 2012 13:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101850 Notification No. 245/83 granted partial exemption to patent or proprietary medicaments only where the exemption was claimed for medicines cleared with a retail price stated in the relevant price list. The price list contemplated was the one required under Paragraph 19 of the Drugs (Prices Control) Order, 1979. Where the medicines were manufactured by a loan licensee on behalf of the principal manufacturer, the duty to file that price list rested on the principal manufacturer, not the loan licensee. Accordingly, omission by the respondent from its own price list did not constitute breach of the third proviso, and the exemption remained available. Case-Laws Central Excise Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101850