https://www.taxtmi.com/caselaws?id=104741 Goods manufactured by the respondent remained covered by the exemption in Entry 21 of Notification No. 104/82 despite the omission of the word "pharmaceuticals" after the 22-6-1982 amendment. The entry exempted drugs, medicines, pharmaceuticals and drug intermediates under Item 68, and the terms "medicine" and "pharmaceutical" were found to overlap substantially. As no material was produced to show a valid distinction between the respondent's products and medicines, and the ordinary meaning of "pharmaceutical" supported a broad medicinal understanding, the exemption continued to apply and the departmental appeal could not succeed. en-us Fri, 08 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104741 Goods manufactured by the respondent remained covered by the exemption in Entry 21 of Notification No. 104/82 despite the omission of the word "pharmaceuticals" after the 22-6-1982 amendment. The entry exempted drugs, medicines, pharmaceuticals and drug intermediates under Item 68, and the terms "medicine" and "pharmaceutical" were found to overlap substantially. As no material was produced to show a valid distinction between the respondent's products and medicines, and the ordinary meaning of "pharmaceutical" supported a broad medicinal understanding, the exemption continued to apply and the departmental appeal could not succeed. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104741