https://www.taxtmi.com/caselaws?id=123688 Goods specifically listed in List 3 of Notification No. 21/2002-Cus. were treated as covered by the exemption, and the contention that the items were only bulk drugs and therefore outside the benefit was rejected because the notification itself named those goods. On that basis, the appellants were found to have a strong prima facie case for interim relief. The practical effect was waiver of pre-deposit and stay of recovery pending disposal of the appeal. en-us Mon, 12 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 12:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123688 Goods specifically listed in List 3 of Notification No. 21/2002-Cus. were treated as covered by the exemption, and the contention that the items were only bulk drugs and therefore outside the benefit was rejected because the notification itself named those goods. On that basis, the appellants were found to have a strong prima facie case for interim relief. The practical effect was waiver of pre-deposit and stay of recovery pending disposal of the appeal. Case-Laws Central Excise Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123688