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2009 (10) TMI 132 - CESTAT, MUMBAIPacking of different drugs (medicaments) in one blister pack – Revenue’s submission that since each of the product marketable, putting them together not confer any attribute of marketability which not possessed earlier - No evidence has been put forth by the Revenue to show that these tablets are being marketed in loose condition in retail market. It is also not the case of Revenue that the appellants have combined different types of packages into a kit. - Another point which supports the case of the appellants is that the anti-tubercular or anti-leprosy drugs sold in the form of a kit are a distinct product with a new name, character and use. – Medicine put together have exclusive use had new name – Names are totally different from names of constituents - in our opinion process amounts to manufacture – hence credit is admissible - we agree with the contention of the appellants that products in question are not eligible for exemption under Notification No. 04/2006-C.E., dated 1-3-2006 in view of the fact that one of the items in the blister pack is not in the list 1 of notification ibid - in view of the fact that once it is held that the process amounts to manufacture and the goods are not eligible for exemption under Notification No. 4/2006-C.E., dated 1-3-2006, appellant’s claim that goods can be exported under bond and when the goods are cleared to the UN Agency, exemption can be claimed under Notification No. 108/95, is to be upheld. Once this claim is upheld, appellants need not have to maintain separate accounts in respect of inputs used in the manufacture of these products since export under bond and clearances under Notification No. 108/95 are covered by the Rule which provides for exemption from maintenance of separate accounts.
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