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COMMISSIONER OF CENTRAL EXCISE VADODARA Versus M/s ALEMBIC CHEMICAL WORKS CO LTD

Benefit of excise duty under Notification No.8 /95 dated 9.2.95 - Subject product is combination of streptomycin and penicillin - held that:- even if one of the bulk drugs mentioned at serial no.1 is included in the formulation that would satisfy the definition of 'formulations' contained at serial no.2 - As per the definition of 'Formulation', 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 .....

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cts including the product called ' Strepto Pencillin Injection' which falls under Chapter Heading No. 2941.10 of the Schedule to the Central Excise Tariff Act, 1985 (in short 'the Act'). The assessee had been claiming benefit of excise duty under Notification No.8 /95 dated 9.2.95 and on the application thereof the concessional rate of duty @ 10% is payable. 2. Show cause notices were issued to the respondent alleging that the respondent was not entitled to concessional rate of d .....

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. In the table apart from those goods which are mentioned at serial no.1 , serial no.2 deals with formulations and the entry in this behalf reads as under: "If manufactured from the bulk drugs specified at serial no.1 above". 3. It is on the aforesaid basis that the Revenue took the stand that the 'formulation' should contain those bulk drugs which are specified at serial no.1 . 4. The assessee on the other hand contended that even if one of the bulk drugs mentioned at serial n .....

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