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f) Isoniazid: The appellant did not manufacture any formulation containing this API at its eligible unit. There was no activity related to any formulationcontaining Isoniazid as API at its R&D unit.
g) Ethambutol: The appellant did not manufacture any formulation containing thisAPI at its eligible unit. There was development effort for a combination drug containing Ethambutol as one of the API at its R&D unit.
h) Paracetamol: The appellant manufactured a tablet having combination of Nimesulide and Paracetamol at its eligible unit.

However in R&D we tried to develop a new tablet having Sustained ITA No. 1271& 1270/MUM/2024 (A.Y.: 2018-19, 2021-22) Macleods Pharmaceuticals Limited Release (SR) of Paracetamol having 665mg of Paracetamol which was designed tocompletely different fromcombination. However, the LAO has failed to appreciate that the new tablet being developed at R&D was not approved by regular and hence was never manufactured till date."