1997 (7) TMI 231

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....red and clearing the remaining part for home consumption, but paying duty on the entire clearances enjoying benefit of the exemption Notification No. 245/83. On the ground that under the Notification appellant was entitled and claimed 15% discount on retail price only in respect of the medicines cleared for home consumption and not medicines cleared for export, show cause notice was issued stating that in respect of the medicines exported, tariff rate of duty should have been paid on the correct assessable value and not merely the concessional rate of duty under the Notification and proposing demand in respect of the period from April, 1984 to August, 1985 covered by show cause notice dated 23-8-1988. The show cause notice also alleged supp....

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....e to medicines cleared for export, the duty payable would be the tariff rate of duty on the assessable value arrived at under Section 4(1)(a) of Central Excise Act, 1944. Exemption is granted over and above the duty which may be calculated on the basis of the value of the said medicines specified in the price list under the Drugs (Prices Control) Order, 1979 retail price less 15% discount. Under proviso (iii) it is mandatory that the manufacturer should claim exemption in respect of all medicines cleared by him the retail price of which will be specified in the price list. 4. According to Shri M. Ali, JDR, the Notification can apply only to goods cleared for home consumption and cannot apply to goods cleared for export, since the re....