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2023 (10) TMI 540 - CESTAT CHENNAIClaim for nil rate of CVD in terms of the N/N. 12/2012-C.Ex Sl. No. 105, List 1 Sl. No. 11 - requirement to pay CVD, which came to be debited in the FMS scrip furnished by the appellants - HELD THAT:- Serial number 105 describes the “bulk drugs specified in List 1” which would attract nil rate of duty, and there is no dispute that List 1 includes Hydrocortisone (Sl. No. 11) as well. But the description of excisable goods at Column No. (3) has something more, by way of explanation. That means the description has to be read along with the explanation and the same are not mutually exclusive. The explanation provides the purposes of that particular entry - bulk drug to mean any pharmaceutical, chemical, biological or plant product, including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940, and which is used as such or as an ingredient in any formulation. It is therefore incumbent upon the importer who imports any of the goods or bulk drugs as in the case on hand specified in List 1 to demonstrate that the same are conforming to the pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940. Admittedly, the appellant/assessee has nowhere demonstrated that the goods imported by it did conform to the standards specified under the explanation nor are the goods available for testing as they were cleared from Customs control before making the claim for exemption. There are no hesitation in holding the authorities below were absolutely correct in rejecting the claim of the appellant - the appeal filed by the assessee is dismissed.
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