https://www.taxtmi.com/caselaws?id=166731 Amodiaquine hydrochloride was treated as covered by the exemption for amodiaquine under Notification No. 116/69-C.E. because the Tribunal read the notification in its medicinal context and found it intended to exempt the administrable form used in practice. Although the hydrochloride form was not chemically identical to amodiaquine, the Tribunal noted that the base substance had no practical medical use except as the hydrochloride and relied on the later amendment substituting amodiaquine hydrochloride as confirmation of that intent. The exemption was therefore available and the appellant succeeded. en-us Fri, 05 Aug 1983 00:00:00 +0530 Sat, 01 Nov 2014 18:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166731 Amodiaquine hydrochloride was treated as covered by the exemption for amodiaquine under Notification No. 116/69-C.E. because the Tribunal read the notification in its medicinal context and found it intended to exempt the administrable form used in practice. Although the hydrochloride form was not chemically identical to amodiaquine, the Tribunal noted that the base substance had no practical medical use except as the hydrochloride and relied on the later amendment substituting amodiaquine hydrochloride as confirmation of that intent. The exemption was therefore available and the appellant succeeded. Case-Laws Central Excise Fri, 05 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166731