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1994 (12) TMI 77 - SC - Central Excise
Construction of Item No. 14E of the Central Excise Tariff levying duty on Patent and Proprietary medicines
Scope of proviso to Section 11A of the Act
Held that:- In the result this appeal succeeds and is allowed. The order passed by the Tribunal is set aside and the question of law raised by the appellant is decided by saying that Dextrose injections manufactured by the appellant in the relevant years were not patent and proprietary medicines dutiable under Tariff Item 14E of the Schedule.
Since the appeal is being allowed on merits the question whether the Revenue was justified in reopening the case under proviso to Section 11A of the Act is rendered academic and is not necessary to be decided.