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2004 (1) TMI 264 - CESTAT, BANGALOREExtract: .......ng of Drugs and Cosmetics Act, 1940. It is seen that the same drug manufactured after 1-1-97 was treated as a bulk drug because it figured in the pharmacopoeia of European community during that period. The ratio of the above decision cannot have any application in the present case. 6. In the result, the appeals filed by the Revenue stand dismissed.
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