ORDER

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. E/717/88-C, dated 26th April, 1993.

2. The point that arises for consideration is : whether the appellant is entitled to the benefit of Notification No. 234/86, 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.

4. The appellant is a manufacturer of bulk drugs. The drugs manufactured by it were classified under tariff item 68 of the erstwhile Central Excise Tariff and they were exempt under Notification No. 234/82 dated 1.1.1982. With effect from 1.3.1986, the new classification was given effect to under the Central Excise Tariff Act, 1985 (for short the Act ). On March 3, 1986, under the Act the appellant filed classification lists categorizing the bulk drugs under the new tariff heading 30, having nil rate of duty. The Superintendent, Central Excise corrected the classification as falling under heading 2913.0