2003 (8) TMI 369

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The assessee was engaged in the manufacture of medicament and availed of the exemption contained in Notification 245/87. The notification provides for partial exemption from duty after allowing discount of 15% of the retail price of the medicine determined by the Drug Price Control Order. Exemption in the notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ance Act. The departmental representative cites in support the judgment of the Supreme Court in Union of India and others v. Modi Rubber Ltd., 1986 (25) E.L.T. 84. 3. The issue is already covered by the decision of this Tribunal in Ranbaxy Laboratories Ltd v. C.C.E., 1999 (81) E.C.R. 485. In that decision, the Tribunal, after considering the notification, said that "on the language of the ....