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Commissioner of Central Excise, Vadodara Versus M/s Alembic Chemical Works Co. Ltd.

2015 (4) TMI 607 - SUPREME COURT

Denial of Concessional rate of duty - Notification No.8 /95 dated 9.2.95 - Denial on the ground that product is combination of streptomycin and penicillin - Held that:- On reading the definition of 'formulations' , we find that the plea taken by the .....

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the Tribunal. As per the definition, even if the formulation is processed out of or containing one bulk product the condition of Notification stands satisfied. We, therefore, do not find any error in the order passed by the Tribunal. - Decided agains .....

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r Manu Nair, Adv. Mr M Bhatt, Adv. Mr Arun Sehgal , Adv. for M/s Suresh A. Shroff & Co., Adv. ORDER The respondent assessee is the manufacturer of various medicines and products including the product called ' Strepto Pencillin Injection' .....

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hereof the concessional rate of duty @ 10% is payable. Show cause notices were issued to the respondent alleging that the respondent was not entitled to concessional rate of duty under the aforesaid Notification on the ground that the aforesaid produ .....

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in column no. 1 of the table of the said Notification where certain bulk products are specified, only streptomycin is mentioned therein and penicillin is conspicuously absent. In the table apart from those goods which are mentioned at serial no.1 , .....

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9; should contain those bulk drugs which are specified at serial no.1 . The assessee on the other hand contended that even if one of the bulk drugs mentioned at serial no.1 is included in the formulation that would satisfy the definition of 'form .....

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ntaining one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluents, disintegrating agent, moistening agent, lubricant, buffering agent, stabilizer or preserver) which are therapeutically inert and do not interfere w .....

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