ORDER

These two appeals, by the assessee, arise from the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi in Appeal Nos. E/331/88-C and E/1329/89-C made on December 2, 1993.

2. The assessee manufactures, among other pharmaceutical formulations, Darzamol Injection I.V. under a licence granted to it by the Drug Controller, Tamil Nadu. Each millilitre of Darzamol contains Metronidazole (IP) 50 mg. in water for injection, IP made isotonic with Dextrose. The assessment years in question are 1982-1983 to 1984-1985. In the Assessment Year 1982-83, the assessee filed classification list 7/1982 claiming exemption under Notification No. 116/69, dated 3.5.1969, in respect of the said drug. The classification list was approved and exemption was allowed.

3. On the ground that during the course of verification it was noticed that Darzamol Injection I.V. contained Dextrose apart from Metronidazole and that the ingredient Dextrose was not a pharmaceutical necessity and also not therapeutically inert and, therefore, the assessee was not eligible for the benefit of exemption Notification 116/69, a show cause notice was issued to it on February 26, 1985. The