2001 (11) TMI 94

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....edicines. During the period 9th January, 1984 and 23rd July, 1984 they manufactured such medicines out of imported raw material known as Cimitidine. They claimed exemption to the extent of Rs. 7,28,966.24 p. in respect of duty paid by them under Section 3 of the Customs Tariff Act, 1975. The exemption was sought under Notification No. 144/65-C.E., dated 4th September, 1965. 2. Both the Assistan....

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....Provided that in relation to the exemption under this notification, the procedure set out in Rule 56A of the aforesaid rules is followed." 5. It is evident that a pre-condition to the entitlement of exemption is the following of the procedure under Rule 56A, Rule 56A(1) provides that the Central Government may by notification in Official Gazette specify the excisable goods in respect of which p....