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2018 (3) TMI 399 - AT - Central ExciseBenefit of N/N. 4/2006 dated 01.03.2006 vide Sr. No.47 - The department’s case is that as per Sr. No.47 of 4/2006 and list 3 of Sr. No.58 the product covered under exemption is Natural Micronised Progesterone tablet whereas the appellants product consist of various ingredients, the product is not alone Natural Micronised Progesterone, accordingly, exemption is not available - Held that: - as per the exemption entry the drug and medicine both are exempted. Drug contains only one ingredient i.e. basic drug whereas any medicine which is manufactured out of a drug is invariably consist of other ingredients which is not in the form of excipient. Merely by adding the excipient, the medicine which has character of basic drug does not get altered. Therefore, only by adding excipient the exemption cannot be denied. From the packing of the product it can be seen that the product sold is Natural Micronised Progesterone. Therefore even though it contains various other excipients, the medicine is clearly covered under Sr. No.58 of the list 3 of N/N. 21/2002-Cus. Therefore it is eligible for exemption N/N. 4/2006-CE. Appeal dismissed - decided against Revenue.
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