2002 (2) TMI 815 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal as the exemption under Notification 31/88 did not require an end-use certificate for ampicillin trihydrate and amoxycilin. The tribunal found no basis for denial of the exemption as the notification did not make it conditional upon the end-use certificate. The appeal was allowed, and the impugned order was set aside.