TMI Blog1997 (8) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ce President]. This is an appeal against the order of Additional Collector of Central Excise, Baroda dated 13-1-1992/21-2-1992. 2. Learned Counsel stated that the issue relates to the classification and clearance of Ibuprofen I.P. 3. The appellants are manufacturer of drugs and medicines and had been regularly filing classification list for approval in respect of the items in question al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured and cleared was in the nature of a bulk drug classifiable under 2907.90 and not under 3003.20 and further, they were not entitled even to the benefit of Notification No. 234/86 dated 3-4-1986 in the absence of any prescribed certificate from Drug Controller to the Government of India and therefore, they were liable to the duty demanded and the penalty imposed. 4. It was their submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of such a certificate was only a formality subject to which they were otherwise entitled to the benefit of Notification No. 234/86 and the clearance of bulk drugs under nil rate of duty therefore, in effect no duty was payable either way. 6. It was also their submission that the learned Additional Collector has not indicated as to on what basis he has come to the conclusion that extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel s contentions have strong force. He has shown to us the Classification Lists No. 1/86 (16/86) and 4/86 (87/86) in which the item has been declared along with the unit of assesssment as Kgs. and these classification lists have been approved finally allowing clearance at nil rate of duty. In these circumstances, in the absence of any other evidence to show that it was so declared with mala fid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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