1998 (4) TMI 303

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..... Shri S.N. Ghosh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in the appeal filed by M/s. Quality Pharmaceuticals is whether the benefit of Notification No. 29/88-C.E., dated 1-3-1988 is available of the product, `Bidicycline used for Ophthalmological as well as for other Therapeutic uses. 2. Shri S.K. Roychowdhury, ld. Advocate submitted that N .....

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..... hen duty paid pig iron is used and that the exemption would not be available if duty paid said iron is mixed with other non-duty paid materials. Ld. Advocate submitted that it is not in dispute that the product manufactured by the appellants is having Ophthalmological use and as such the benefit of Notification is available. 3. Countering the arguments, Shri S.N. Ghosh, ld. JDR submitted that th .....

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..... by the Department that the product manufactured by the appellants is having Ophthalmological use. Once the product is having Ophthalmological use, the benefit of exemption provided under the Notification cannot be denied merely on the ground that it has other Therapeutic uses also. There is no ambiguity, to our mind, in the language of the Notification. Accordingly, the product manufactured by the .....

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