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TMI Blog1998 (10) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.K. Bhatnagar, Vice President]. The appellants have sent a letter, dated 16-6-1997 briefly summerising their pleas and requesting that the case may be decided in their absence on the basis of their written submissions. Accordingly we have gone through the records and heard ld. SDR. In the written submissions, briefly, the appellants have mainly stated in their written submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acanazole cream were classifiable under sub-heading 3003.19 and Estolin was classifiable under sub-heading 3003.11 of Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 as it stood during the years 1986-87 and 1987-88. 3. Patent or proprietary medicaments falling under sub-heading 3003.19 and manufactured using Neomycin and Miconazole as ingredients were exempted from the whole o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. 4. A show cause notice issued by Superintendent seeking to deny exemption on Estolin on the ground that the ingredient used for this formulation, Erythromycin Estolate, was a salt cum ester of Erythromycin which was not specified in the tariff entry below sub-heading 3003.11 was adjudicated by the Assistant Collector and the show cause notice was withdrawn in his speaking order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lts cum Easters of Erythromycin which is not specified in Chapter 3003.11 all the notification are effective from the date on which they have issued. In this case Notification No. 455/86, dated 21-11-1986 is effective from 21-11-1986 and retrospective effect is not mentioned in the said Notification. 7. We have considered the above submissions. We find that Heading 3003.11 reads as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d its salts; Rifampicin; Tetracycline Hydrochloride; Chloroquine diphosphate; Doxycycline, its salts and esters; Erythromycin, its salts and esters; Mebendazole. Nil It is clear from the above that Erythromycin and its salts and esters are explicitly covered by this heading. They are therefore required to be classified charged nil rate of duty accordingly. 8. So far as Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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