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2011 (1) TMI 717 - CESTAT, MUMBAIApplicability of Notification No.67/95-CE - Applicability of notification No.7/94 dated 01/03/94 - The appellants are engaged in the manufacture of various pharmaceutical products viz., Ampicillion Sodium Injections. These injections were cleared by the appellants on payment of duty when they were sold under the brand name of 'Conampi Injection' under heading 3003.10 of the Central Excise Tariff Act, 1985. But when these injections were cleared bearing generic name no duty was paid on them, but the appellants reversed 8% of the sale price on these clearances. During the course of manufacture of the above said injections, an intermediate stage comes into existence i.e. Ampicillion Sodium powder is manufactured by the appellants and which have been captively consumed to manufacture the final products viz., Ampicillion Sodium Injections. - held that : Appellant is not entitled for the benefit of notification No.7/94 dated 01/03/94 because the appellants are the manufacturer of Ampicillion Sodium Injections, which cannot be termed as bulk drugs.and appellants are entitled for the benefit of Notification No.10/96-CE dated 23/07/96. - it is remanded to original adjudicating authority for re-quantification of the demands for the period prior to 23/07/96 after reversal of 8% of the value of the exempted products cleared by them.
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