Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 49 - CESTAT, MUMBAIEligibility of the exemption Notification No.30/98 dated 1.3.1998 - Revenue demanded duty on the ground that the said product contained Niacinamide which is a vitamin B compound and therapeutically active ingredient in addition to Dexamethazone held to be not eligible for the exemption under the Notification – Held that:- The contents of Niacinamide are reported to be 20 mg per ml whereas the Prophylactic dose as per British Pharmacopoeia has to be between 5 mg to 30 mg per kg of body weight – as per these standards, the equivalent Niacinamide contents in Curadex would work out to be 20 times less than the recommended dose of Niacinamide as per BP - the exemption on such product under Notification could not be denied to the Appellants – in favour of assessee
|