TaxTMI 
TaxTMI 
1995 (7) TMI 174
X X X X Extracts X X X X
X X X X Extracts X X X X
....DR, for the Respondent [Order per : S.K. Bhatanager, Vice President] - This is an appeal against the order of Collector of Central Excise (Appeals), Madras, dated 30-11-1987. 2. The appellants' advocate has sent a letter dated 19-11-1994, mentioning, inter alia, that the matter may be disposed of on merits or adjourned to another ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Chapter Note 1(b) of this Chapter which excludes plasters specially calcined and falling under Chapter 25. 7. It was, however, Department's contention that the appellants' product is admittedly of medicinal grade and in accordance with the Indian Pharmacopoeia. It was their contention that Chapter Note 1(b) of Chapter 30 excludes only those plasters which are specially calcined or finely....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er of their letter dated 5-10-1994, the invoices indicating sale to the Govt. Rajaji Hospital, Madurai of plaster of paris IP and the covering latter indicates that this medical grade plaster of paris powder is only meant for orthopaedic use and not for any other purpose. 10. It was also his contention that although it was medicament, it was not a patent or proprietary medicine as it has n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-2-1986. It has already been held by the Supreme Court in the case of Wallace Flour Mills that the rate of duty applicable is the rate in force at the time of clearance. Hence, the appeal is liable to be rejected. 13. We have considered the above submissions. We observe that the learned D.R. is correct. 14. According to the appellants themselves, the product is of Indian Pharmacop....