2001 (8) TMI 756

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..... Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The respondent herein filed a classification list effective from 14-2-92 in which they claimed classification of Ranitidine Injection under CET sub-heading 3003.20 attracting nil rate of duty claiming that their medicament was other than patent and proprietary medicament. Show cause notice was issued for classifi .....

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..... dgment of the Supreme Court is distinguishable from the facts of the preset case. We have heard the ld. DR and Mr. R.G. Sheth, ld. Counsel. We find that the Department has not been able to draw any distinction between the facts of Astra Pharmaceuticals which has since been followed by the Tribunal in the case of the present assessee and in respect of Ranitidine Injection, as seen from Final Order .....

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