1998 (3) TMI 400

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..... [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the eligibility of the benefit under exemption Notification No. 245/83, dated 13-9-1983 (as amended) in respect of the patent or preparatory medicaments - product called `Vermisol'. The respondents M/s. Pharma Packaging were engaged in the manufacture of P or P medicaments on their own b....

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.... the Collector of Central Excise (Appeals). 2. The respondents have prayed for decision on merits. 3. We have heard Shri. H.K. Jain, SDR and have gone through the facts on record. 4.  We have carefully considered the matter. Under Notification No. 245/83-C.E. issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, exemption was granted in respect of the duty ....

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....ing on behalf of M/s. Khandelwal Laboratories were not relevant for the purposes of Notification No. 245/83-C.E. It is also seen that under the proviso to the said notification, the exemption was allowable if the manufacturer claimed exemption under that notification in respect of the medicines cleared by him, the retail price of which was specified in the said price list under Drugs (Price Contro....