1997 (7) TMI 307 - AT - Central Excise

Summary

The appeal by M/s. Biddle Swayer (P) Limited questioned the applicability of Notification No. 122/86 to their product Levamisole Hydrochloride tablets. The authorities denied the exemption, but the Tribunal ruled in favor of the appellant, citing precedents where similar formulations were granted the exemption. The Tribunal held that the exemption applied to formulations containing specified active ingredients, overturning the lower authorities' decision. The impugned order was set aside, and the appeal was allowed. (Case: M/s. Biddle Swayer (P) Limited v. Collector of Central Excise)