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

2015 (11) TMI 810 - SUPREME COURT

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 .....

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error in the order passed by the Tribunal. - Decided in favour of assessee. - Civil Appeal No.3493 /2004 - Dated:- 16-3-2015 - A K Sikri & Rohinton Fali Nariman , JJ For the Appellant : Mr K Radhakrishnan , Sr. Adv. Mr Rajiv Nanda, Adv. Ms Aruna .....

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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 excis .....

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uty under the aforesaid Notification on the ground that the aforesaid product is combination of streptomycin and penicillin. It was stated in the show cause notices that in order to have the applicability of this Notification both streptomycin and pe .....

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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 th .....

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o.1 is included in the formulation that would satisfy the definition of 'formulations' contained at serial no.2 . In order to support this submission the reference is made to Explanation (ii) to (iv) which defines 'formulations' in th .....

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