1998 (1) TMI 128

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....n, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The assessees manufactured, among other medicaments, Lykacetin Capsules and Lykacetin `S' Injections I.V. These goods were classified under sub-heading 3003.11 at nil rate of duty. The three classification lists dated 11-3-1986, 1-3-1987 (both for capsules) and dated 29-6-1987 (for injections) were approved in due c....

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....aimed that in the earlier tariff when P & P medicines were classified under Tariff Item 14E, Notification No. 116/69, dated 3-5-1969, as amended, exempted totally a number of P & P medicines. The entry at Sl. No. 14 read as under : "Chloramphenicol and its esters for oral and parenteral use". 3. He stated that entry at sub-heading 3003.11, enumerated thereunder of the P & P medicines sh....

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....er was not asked by the assessees. It was his claim that the extract of the letter in the show cause notice at page 4 does not specifically rule out the classification of the impugned goods under the heading claimed by the assessees. It is only the conclusion drawn by the adjudicating officer. Citing the Madras High Court judgment in the case of Alco Industries, Madras v. C.C.E., Madras and Anr. r....

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....trongly defended the impugned order. 6. We have carefully considered the submissions made before us. We have carefully perused the cited notification and the tariff entry at the material time and find that the coverage is identical. As such, the advice of the Board would continue to apply even when the tariff underwent a change. The tariff advice had specifically included chloramphenicol s....