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2019 (4) TMI 1841 - AT - CustomsClassification of imported medicine - whether classified under Tariff Heading : 3004 90 52 as ‘Rifampicin’? - benefit of N/N. 78/2006-Cus., dated 8-8-2006 as amended by Notification No. 10/2007-Cus., dated 25-1-2007. HELD THAT:- A reference to a medicament containing Rifampicin shall be taken to be a reference to medicament containing combinations of Rifampicin with other drugs. In the imported antitubercular drugs, Rifampicin is the main constituent i.e. it is the medicament of Rifampicin and has to be classified under 3004 90 52 and therefore entitled to benefit of Notification 10/2007 and therefore exempt from Additional Customs Duty. The ACD is in lieu of Central Excise Duty levied in India. Now isoniazid and Pyrazinamide are exempt from C.E., duty by virtue of Notification 4/2006-C.E., dated 1-3-2006 as amended from time to time. It is only Rifampicin which attracts CE duty. Since the Govt., of India wanted to exempt all the antitubercular drugs from ACD they included only Rifampicin in Notification 10/2007 because the other antitubercular drugs are already exempt from CE duty. They also wanted to include combinations of Rifampicin with other drugs and therefore they did not refer to Rifampicin by name and mentioned CTH 3004 90 52 and said “all goods”. The impugned order is upheld and the appeal filed by the Revenue is rejected - Decided against Revenue.
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