Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

C.C.E Jaipur-I Versus M/s. Allied Chemicals & Pharmaceuticals (Pvt.) Ltd.

2015 (11) TMI 775 - CESTAT NEW DELHI

Claim of exemption under notification no. 6/02-CE (serial No. 57) of a formulation made from two bulk drugs - Diphenoxylate Hydrochloride with Atropine Sulphate. Serial No. 57 of the notification no. 6/02-CE covers “formulation manufactured from bulk drugs specified in list-2” - Held that:- The Commissioner (Appeals) has held that since both Diphenoxylate Hydrochloride and Atropine Sulphate are active ingredients and since Atropine Sulphate is mentioned in list-2, the formulation would be eligib .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of more than one bulk drug, and out of those bulk drugs only one bulk drug is specified in notification the duty exemption to the formulation cannot be denied. On going through this judgment of the Apex Court, we are of the view that the judgment of the Apex Court is squarely applicable to the facts of this case. We, therefore, do not find any infirmity in the impugned order. - Decided against Revenue. - Excise Appeal No. E/2791-2793/2006 -Ex[DB] - FINAL ORDER NO. 51648-51650 /2015-Ex(Br) - Dat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, which is a formulation of Diphenoxylate Hydrochloride with Atropine Sulphate is covered for full duty exemption under notification no. 6/2002-CE dated 1.3.2002 (serial No. 57) which covers formulations manufactured from bulk drugs specified in list 2. The list-2 of the notification mentioned various bulk drugs including Atropine but it did not cover by Diphenoxylate Hydrochloride. As per the explanation to serial no. 57 of the notification for the purpose of this notification the expressio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ude any substance to which the provisions of drugs and cosmetics act 1940 do not apply. The department in respect of the formulation with Diphenoxylate Hydrochloride with Atropine Sulphate was of the view that the same is not covered by serial no. 57 of the notification no. 6/02-CE as the bulk of the constituent of the formulation is Diphenoxylate Hydrochloride which is not figuring in list-2. It is on this basis that that in respect of the formulation of Diphenoxylate Hydrochloride with Atropin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aside the order in original and allowed the appeals vide order in appeal dated 25.05.2006 holding that the respondent company would be eligible for the duty exemption under notification no. 6/02-CE (serial no. 57) in respect of formulation of Diphenoxylate Hydrochloride with Atropine Sulphate. Against this order of the Commissioner (Appeals) the Revenue is in Appeal. 2. Heard both the sides. 3. Sh. MS Negi, the Ld. DR, assailed the impugned order by reiterating the grounds of appeal and pleaded .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r that to avail of the benefit of the said exemption notification, the formulation should have been manufactured from the bulk drug specified in the list-2 of the said notification and the quantity ratio with other drugs and activeness of the said drugs is not relevant, is not correct, that since Diphenoxylate Hydrochloride is the main component 99% by weight, the formulation, in question, cannot be treated as the formulation manufactured from the bulk drug specified as the Diphenoxylate Hydroch .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rmulation consisting of streptomyciline and penecyciline would be eligible for exemption even if the penecyciline was not mentioned in the list of the bulk drugs annexed to the notification, that for a formulation, the ratio of the constituent bulk drugs is not relevant and if a particular formulation is made from more than one bulk drug and any one of the bulk drug figures in the list-2 of the exemption notification, the formulation would be covered for exemption under this notification. He, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version