1996 (4) TMI 137 - SC - Central Excise

Summary

The Supreme Court interpreted a notification exempting clinical samples of medicines from duty. The court ruled in favor of the respondent company, M/s. Suhrid Geigy Ltd., stating it was entitled to the exemption despite a foreign company holding shares in it. The court disagreed with the High Court's decision to strike down certain provisions of the notification. The appeal was dismissed with no order as to costs.