- (1.)The challenge in this appeal is to the correctness of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. F/717/88-C, dated 28th April, 1993.
(2.)The point that arises for consideration is : whether the appellant is entitled to the benefit of Notification No. 234/88, dated April 3, 1986, granting exemption to bulk drugs falling under sub-heading 2913.00 of Chapter 29 of Schedule to the Central Excise Tariff Act, 1985 from the date of filing of classification lists.
(3.)It would be relevant to refer to the facts giving rise to this appeal.