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2006 (8) TMI 191 - SC - Central ExciseExemption Notification No. 11/97-Cus., dated 1st March, 1997 - Import of Life saving drug - Polymyxin B-sulphate - Held that:- The Tribunal applying clause (A) of Entry 43 instead of clause (B) thereof for the first time granted the benefit to the assessee on the assumption that the Rules do not apply to the goods imported. The Tribunal has not elaborated or discussed the same. The order passed by the Tribunal is rather cryptic and non-speaking. The impugned order is set aside and the case is remitted back to the Tribunal for a fresh decision in accordance with law including the question as to whether the assessee could be allowed to change its claim of exemption from clause (B) to (A) of Entry 43 of the Rules for the first time before it - Decided in favour of Revenue.
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