TMI Blog2015 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... samples and for testing purposes are not used in the manufacture of final products, hence the quantity is not used for the intended purposes as per Notification No. 21/2002-Cus dated 01/03/2002 - Held that:- manufacturing of the final product as per Drugs and Cosmetics Act and Rules made thereunder cannot be undertaken unless the raw materials are tested for which sampling is undertaken in form o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common order as the issue raised is the same and it pertains to the same assessee. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the demand of the Customs duty on the appellant on the quantity of raw materials which was imported in various consignments during the period 09/05/2002 to 19/03/2003. The appellant had imported the raw materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion . As per the Drugs Cosmetic Act, every manufacturer of the medicines needs to draw samples of the raw materials and test the same as to whether it conforms to the standard of pharmacopoeias. If the said samples are not tested, the appellant assessee would be falling foul with the provisions of Drugs and Cosmetics Act, which grant them licence to manufacture medicines. 5. In our considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this decision the object of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage. 6. It is to be held that raw materials testing process is the part of final manufacturing process and the raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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