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2016 (3) TMI 253 - AT - CustomsEntitlement - Benefit of Notification No. 12/2012-Cus, dated 17.03.2012 - Import of Drugs claiming benefit of above notification denied by the department - Held that:- beyond doubt that 'bulk drugs' are also 'drugs'. - by relying on the decision taken by the Tribunal in the case of Cipla Ltd., Vs. CC [2007 (8) TMI 131 - CESTAT, CHENNAI], the appellant is entitled to take benefit of the above said notification. - Decided against the revenue
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