1997 (7) TMI 307

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.... Pushp Kumar Jain, SDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. -  The issue involved in this appeal filed by M/s. Biddle Swayer (P) Limited is whether the benefit of Notification No. 122/86, dated 1-3-1986 would apply to their product Levamisole manufactured by them and cleared as "Dewermis Tablets containing Levamisole Hydrochloride". The benefit of exemption c....

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....azole Nitrate. It was held by the Tribunal that this amendment was clarificatory in nature and would apply to the Notification. She also relied upon the trade notice issued by the Bombay Collector, namely, Trade Notice No. 1 (MP) and (UMP) /Budget/(1)/1986, dated 1-3-1986 reproduced in 1987 (27) E.L.T. T20 clarifying that the benefit of subject Notification would be available to P or P medicaments....