1998 (8) TMI 174

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....nt. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants inter alia manufacture Thymol Crystals-IP, Thymo Crystalline Powder-IP and Terpineol-BPC falling under Chapter 29 of the Schedule to the CET 1995. They filed classification list for the above mentioned products effective from 10-8-1990 and 1-5-1991 claiming approval as bulk drugs under Notification 31/88-C.E., dated 1-3-1988 whi....

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.... Shiv Dass, learned Advocate and Shri Satnam Singh, SDR. Notification 31/88 is reproduced below : `Effective rates of duty on certain goods, including bulk drugs - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under Chapt....

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....sp;   05. Anaesthetics Nil     Explanation. - In this notification, the expression "bulk drug" shall have the same meaning assigned to it in the Drugs (Prices Control) Order, 1987.          (Notification No. 31/88-C.E., dated 1-3-1988)'. 3. The appellants are correct in submitting that there is no requirement under the n....