9911796707
TMI Blog1999 (3) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 122/86. 2. The assessee is engaged in the manufacture of P. or P. medicines - falling under chapter Heading 3003.00 and was doing a job work of M/s. DWD Pharmaceuticals and IPCO Laboratories. In the classification list one of the inputs shown was `gentamycine as against gentamycine sulphate. The Notification 122/86 exempts gentamycine and not `gentamycine sulphate . A show cause notice dated 4-2-1987 was issued denying the exemption. In the show cause notice no period has been mentioned specifically but claimed duty of Rs. 2,48,466/- as differential duty. A reply dated 17-3-1987 was filed by the assessee denying the allegations made in the show cause notice. One of the defences was that the show cause notice was vague as n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is intended to be read as gentamycine only as is evident from the reading of the said notification. In respect of Notification 122/86 the Tribunal in the judgment of Johnson Johnson Ltd. v. C.C.E. - 1994 (71) E.L.T. 438 had held as follows : In the amended notification expression was `miconazole nitrate shall be substituted and in the subsequent clarification issued by the Government of India that provisional assessment may be finalised as per the guidelines of Notification No. 455/86, we are of the view that amended Notification No. 455/86, is clarificatory in nature and intention of the Govt. of India was to grant exemption from the inception of Notification No. 122/86, dated 1-3-1986. In the facts and circumstances of the case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-11-1986 whereunder the Ministry has clarified inter alia as follows : This matter has been examined in the Ministry. Necessary changes in Notification No. 122/86-C.E., dated 1-3-1986 have been made vide amending Notification No. 455/86-C.E., dated 21-11-1986 incorporating the salt forms of the ingredients specified in the pharmacopoeia. These changes relate to Sl. Nos. 2, 5, 8, 9, 14, 16, 20, 21, 23, 24, 28, 33 and 41 of Annexure to Notification No. 122/86-C.E., ...... all provisional assessments may be finalised as per the above guidelines ....... . This notification has been considered by the Tribunal in Johnson . Johnson Ltd. case (supra) where the Tribunal has held that Notification 455/86 was clarificatory and retrospective in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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