1997 (7) TMI 307

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....ndents. [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 claimed by them was rejected by the author....

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....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 containing the specific ingredients figuri....