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2007 (6) TMI 354 - AT - CustomsDrugs - Life saving drugs, bulk drugs - Exemption - Words and Phrases - Life saving drugs - Held that: - the phrase “life saving drugs” has not been defined either in the notification or in the Drugs (Prices Control) Order. Moreover, “drugs” have been defined to include “bulk drugs”. As such life saving drugs can also include “bulk drugs” - even though the appellants had earlier claimed exemption for the impugned goods stating these to be bulk drugs, they cannot be precluded from claiming the exemption for life saving drugs in respect of the very same impugned goods as no further verification is required to be made at the original stage - the impugned goods in respect of both the appellants being specified in List 2 to the relevant notifications, are entitled to exemption from basic and additional customs duty under serial No. 43(A) under Notification 11/97 and under similar provisions in the successor notifications during the relevant time - appeal allowed.
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