1994 (7) TMI 180

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....or the Appellant. Shri Somesh Arora, JDR, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - These are three appeals. Two Appeals bearing No. E/2005/88-C and E/2866/89-C have been filed by M/s. Khandelwal Lab (P) Ltd. whereas the third appeal bearing No. E/3964/88-C is by the Revenue against that part of the order-in-original No. AMP-570/BIII-370/88 (which is the subject matte....

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....ntains Levamisole Hydrochloride. The appellants filed the relevant classification list for the said products claiming exemption from excise duty under Notification No. 122/86, dated 1-3-1986. However, it was rejected by both the authorities below wrongly interpreting the said Notification. Continuing further she submitted that their said product is covered by Sl. No. 16 of the Annexure appended to....

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....ture and intention of the Government of India was to grant exemption from the inception of Notification No. 122/86-C.E. She also cited the cases of Parke Davis (India) Ltd., Bombay v. Collector of Central Excise, Bombay, 1984 (15) E.L.T. 231 wherein it was held that strict reading of an exemption Notification is desirable of all who implement and interpret a taxation law. Case of Super Cassettes I....

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....o. 455/86 dated 21-11-1986 is prospective being not of a clarificatory nature and, therefore, would be effective from 21-11-1986. In the case of Johnson & Johnson Ltd, Bombay v. Collector of Central Excise, Bombay-III, supra, this Tribunal held that the amended Notification No. 455/86-C.E. is of a clarificatory nature and the intention of the Government of India was to grant exemption from the inc....