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2009 (8) TMI 580 - AT - Central ExciseDrugs, bulk drugs- the appellants had manufactured and cleared the following “bulk drugs” availing exemption under Notification No. 6/2002-C.E. dated 1-3-2002 (as amended up to 28-2-2006) and under subsequent Notification No. 4/2006-C.E. dated 1-3-2006. The dispute involved in this case relates to interpretation of the following entry at Serial No. 252 of Table to Notification No. 6/2002-C.E. dated 1-3-2002. In the light of the various decisions, held that- These case law had dealt with the scope of Entry serial No. 47(A) & (B) of Notification No. 4/2006-C.E., dated 1-3-2006 and had decided that drugs figuring Serial No. 47(A) included bulk drugs. In the circumstances, the Impugned order is set aside as not sustainable. The appeal is allowed.
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