9911796707
TMI Blog2009 (9) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... h Chhibber, Advocates, for the Respondent. [Order]. - The basic issue involved in this appeal of the Revenue is as to whether the sample of drugs drawn in the course of manufacture, before the RG I stage for quality control purposes, are liable for central excise duty. The Deptt. holding that such samples drawn during the periods from 2001-02 to 2002-03 are liable for Central Excise duty and conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured are of desired quality or not as per the provisions of Drugs Control Act, that the stage at which the samples had been drawn, the goods are not marketable and hence the same were not excisable, that in this regard he relies upon Tribunal's judgment in the case of Omega Pharma v. Commissioner of Central Excise, Rajkot reported in 2006 (206) E.L.T. 908 (Tri.-Mumbai) and also Tribunal's judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting, the same cannot be held to have been cleared after completion of manufacture in fully finished form. Hence these batch analysis samples used in testing are not liable to excise duty. I find that the same view has been taken by the Tribunal in the case of Omega Pharma (supra) and also Tribunal's judgment in the case of Dr. Reddy's Laboratories Ltd. (supra). In view of this, I find no infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
