1997 (11) TMI 239

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..... r per : Jyoti Balasundaram, Member (J)]. The appellants herein are manufacturers of P P Medicines falling under Chapter 30 of the Schedule of the Central Excise Tariff Act, 1985. They were availing exemption on clinical samples to the extent of 4% of the value of duty paid on clearances during the preceding month in accordance with the provisions of Notification 48/77-C.E., dated 1-4-1977. .....

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..... tion, the benefit of notification is not available. Hence, this appeal by the assessees. 2. We have heard Shri Mayur Shroff, learned Counsel and Shri H.K. Jain, learned SDR. We note that the very same issue on interpretation of Notification 48/77-C.E. came up for consideration by the Tribunal in the case of Indian Drugs Pharmaceuticals Limited, Hyderabad v. Collector of Central Excise, Hyderab .....

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