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2017 (9) TMI 1468 - AT - CustomsBenefit of N/N. 21/2002-Cus dated 01.03.2002 - Concessional rate of duty - import of Micronized Progesterone BP - The form of import being bulk, the Revenue contends that it should be under 80 (B) - Held that: - similar issue decided in the case of CIPLA LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI [2007 (8) TMI 131 - CESTAT, CHENNAI], where it was held that admittedly, the bulk drugs imported by the appellants were specifically mentioned in List 3 appended to Sl. No. 80(A) of Customs Notification No. 21/02 and are liable to be considered as drugs mentioned at 80(A). It is beyond doubt that bulk drugs are also drugs. They are so defined under the Drugs (Prices Control) Order, 1995 also - appeal allowed - decided in favor of appellant.
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