1998 (12) TMI 233 - AT - Central Excise

Medicine - Exemption to clinical samples of P or P medicines cleared under Notification No. 48/77-C.E.

Summary

The appeal involved whether the benefit of Notification No. 48/77 is available to P or P medicine manufactured by the respondents. The Gujarat High Court held that the condition in the notification is ultra vires, so the benefit cannot be denied. The appeal by the Revenue was rejected based on this, without considering the question of who is the manufacturer.