2004 (8) TMI 150

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..... - The appellant imported a consignment of Robenidine Hydrochloride and claimed assessment under CTH 2942 read with Notification No. 17/95, dt. 16-3-95, which provides for exemption from duty on Robenidine. The authorities below denied the exemption on the ground that the product imported is different from the one mentioned in Notification No. 17/95. Before the lower appellate authority the appel....

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....es. We observe that Notification No. 161/95, dated 29-11-95, substituted the word Robenidine with Robenidine HCL. The appellants' contention that Robenidine has always been imported in its salt form is not controverted by the lower appellate authority. The fact that the Government found it necessary to substitute one for the other within a matter of seven months from the date of issue of Notificat....