1998 (1) TMI 128

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..... spondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees manufactured, among other medicaments, Lykacetin Capsules and Lykacetin `S' Injections I.V. These goods were classified under sub-heading 3003.11 at nil rate of duty. The three classification lists dated 11-3-1986, 1-3-1987 (both for capsules) and dated 29-6-1987 (for injections) were approved in due course during September, 198 .....

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..... iff when P & P medicines were classified under Tariff Item 14E, Notification No. 116/69, dated 3-5-1969, as amended, exempted totally a number of P & P medicines. The entry at Sl. No. 14 read as under : "Chloramphenicol and its esters for oral and parenteral use". 3. He stated that entry at sub-heading 3003.11, enumerated thereunder of the P & P medicines shown by nomenclature in this notif .....

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..... was his claim that the extract of the letter in the show cause notice at page 4 does not specifically rule out the classification of the impugned goods under the heading claimed by the assessees. It is only the conclusion drawn by the adjudicating officer. Citing the Madras High Court judgment in the case of Alco Industries, Madras v. C.C.E., Madras and Anr. reported in 1987 (32) E.L.T. 279 (Mad. .....

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..... . We have carefully considered the submissions made before us. We have carefully perused the cited notification and the tariff entry at the material time and find that the coverage is identical. As such, the advice of the Board would continue to apply even when the tariff underwent a change. The tariff advice had specifically included chloramphenicol sodium succinate, which is the sodium salt .....

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..... d not even make any attempt to indicate how and why he was justified in departing from this advice. On this count alone, the impugned order does not survive. Apart from this, we find that the case of the department as to suppression, etc. as far as it related to the injection, could not survive. The adjudicating authority has not even cared to discuss the aspect of limitation. 8. The appeal, .....

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