https://www.taxtmi.com/caselaws?id=46343 An exemption under Notification No. 234/86-C.E. for bulk drugs under Chapter 29 could not be denied merely because the Drugs Controller's certificate was produced later and the exemption was not claimed in the original classification list. The notification required the certificate within the time allowed by the proper officer, but it did not make contemporaneous claim in the classification list mandatory or prescribe a fixed period for production. As the goods fell under sub-heading 2913.00 and retrospective legislation gave the notification effect from 1 March 1986, later procedural insistence was extraneous and could not defeat the substantive benefit. en-us Tue, 03 Sep 2002 00:00:00 +0530 Thu, 25 Dec 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46343 An exemption under Notification No. 234/86-C.E. for bulk drugs under Chapter 29 could not be denied merely because the Drugs Controller's certificate was produced later and the exemption was not claimed in the original classification list. The notification required the certificate within the time allowed by the proper officer, but it did not make contemporaneous claim in the classification list mandatory or prescribe a fixed period for production. As the goods fell under sub-heading 2913.00 and retrospective legislation gave the notification effect from 1 March 1986, later procedural insistence was extraneous and could not defeat the substantive benefit. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46343