1998 (4) TMI 303 - AT - Central Excise

Summary

The appeal involved whether the product 'Bidicycline' qualifies for the benefit of Notification No. 29/88-C.E. The appellant argued that the product's Ophthalmological use entitles it to the exemption. The respondent contended that the exemption does not apply if the product has other Therapeutic uses. The Tribunal ruled in favor of the appellant, stating that Ophthalmological use qualifies for the exemption, and ambiguity in the Notification benefits the appellant. The appeal was allowed.