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TMI Blog2009 (8) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ander, Jt. CDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - This appeal filled by M/s. Dr. Reddy's Laboratories Ltd., Unit 1, IDA Bollaram, challenges demand of Rs. 26,63,654/- under Section 11A of Central Excise Act, 1944 (the Act), applicable interest for delay in payment of service tax under Section 11AB of the Act and equal amount of penalty imposed on the appellants under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers who converted these bulk drugs into medicines. As per Serial No. 252 (B) to Notification No. 6/2002-C.E. and corresponding Serial No. 47(B) of the successor Notification No. 4/2006-C.E. exemption to these clearances of "bulk drugs" was admissible subject to the assessee following the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 6/2002- C.E. was replaced by Notification No. 4/2006-C.E.). Sl. No. Chapter Description of excisable goods Rate Condition 252 or 47 28, 29, 30 or 38 The following goods, namely: A) Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the Notification of the Govt. of India in the erstwhile Ministry of Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002-Cus dated 1-3-2002 are eligible for exemption prescribed at Sl. No. 252(A)/Sl. No. 47A which allows the exemption unconditionally to clearances of the impugned medicines. We also find that this was the ratio of the following decisions of the Tribunal:- (i) Astrix Laboratories Ltd. &, Anr. v. CCE & C, Hyderabad-I [2009 (233) E.L.T. 372 (T) = 2008 (89) RLT 717 (CESTAT-Ban.)] (ii) M/s. Aurobind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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