1998 (4) TMI 303

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....Appellant. Shri S.N. Ghosh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by M/s. Quality Pharmaceuticals is whether the benefit of Notification No. 29/88-C.E., dated 1-3-1988 is available of the product, `Bidicycline' used for Ophthalmological as well as for other Therapeutic uses. 2. Shri S.K. Roychowdhury, ld. Advocate....

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....as granted only when duty paid pig iron is used and that the exemption would not be available if duty paid said iron is mixed with other non-duty paid materials. Ld. Advocate submitted that it is not in dispute that the product manufactured by the appellants is having Ophthalmological use and as such the benefit of Notification is available. 3. Countering the arguments, Shri S.N. Ghosh, ld....