During the period 9th January, 1984 and 23rd July, 1984 they manufactured such medicines out of imported raw material known as Cimitidine.
144/65 C.E., dated 4th September, 1965.
Both the Assistant Collector and the Collector rejected the claim for exemption inter alia on the ground that the respondent had number followed the procedure laid down by Rule 56A of the Central Excise Rules, 1944.
They claimed exemption to the extent of Rs.
The respondents are engaged in the manufacture of patent or proprietary medicines.
The exemption was sought under Notification No.
7,28,966.24 p. in respect of duty paid by them under Section 3 of the Customs Tariff Act, 1975.
