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2016 (3) TMI 253 - CESTAT NEW DELHI

2016 (3) TMI 253 - CESTAT NEW DELHI - TMI - Entitlement - Benefit of Notification No. 12/2012-Cus, dated 17.03.2012 - Import of Drugs claiming benefit of above notification denied by the department - Held that:- beyond doubt that 'bulk drugs' are also 'drugs'. - by relying on the decision taken by the Tribunal in the case of Cipla Ltd., Vs. CC [2007 (8) TMI 131 - CESTAT, CHENNAI], the appellant is entitled to take benefit of the above said notification. - Decided against the revenue - Appeal No. .....

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/2012-Cus, dated 17.03.2012 at Sl. No.165. Respondent sought recall of the assessment claiming benefit of Notification No.12/2012-Cus at Sl. No.147(A) at Nil CVD and Notification No.12/2012-Cus at Sl. No. 108 (A) at Nil BCD. The adjudicating authority held that the goods being bulk, drugs and not eligible for the benefit of Notification as Sl. No.147A and 108(A) and it was directed to the respondent to seek the benefit under Sl. No.147(b) and 108(b) respectively and to specific conditions mentio .....

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tled for the benefit of Notification No.12/2012-Cust at Sl. No.147A and 108A respectively. Aggrieved from the said order, Revenue is in appeal before us. 3. Ld. Departmental Representative submits that it is no doubt that the respondent has imported the bulk drugs and the same had classified as 147B and 108B under the said Notification and therefore the respondents are entitled for the benefit under Notification No.12/2012-Cus at Sl. No.147B and 108B respectively on satisfying the conditions men .....

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below:- S. No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 147. 28, 29 or 30 (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 (B) Bulk drugs used in the manufacture of drugs or medicines at (A) 5% 5% - 5 165. 29 (except 2905 43 00, 2905 44 00 and 2933 71 00) All goods 7.5% - List 3 (See S. No.147 of Table) (1) Allopurinol (2) ............. (83) Ursodeoxycholic Acid Central Ex .....

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ated the 17th March, 2012) (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) Nil Nil - Whether the goods imported by the respondent covers under Sl. No.A or B as the bulk drugs has been examined by this Tribunal in the case of Cipla Ltd. Vs. CC (supra), wherein the Tribunal observed as under:- 4. The substantive question to be considered in these appeals is whether the goods imported by the appellants can be considered to be drugs within the meaning of this term figuring at .....

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appellants, 'bulk drugs' are also 'drugs' and, where they find mention in list 3 appended to the Customs Notification, the benefit of Sl. No, 80 (A) of the Notification should be extended to them. In this connection, their counsel has referred to the definitions of 'drug', 'bulk drug' and 'formulation' given in the Drugs (Prices Control) Order, 1995. ld counsel has also submitted that a similar dispute in relation to Sl. No. 43 of Central Excise Notificat .....

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issible to the assessees. The relevant portion of Notification No. 11/97-CE considered by WZB is reproduced below:- Sr. No. Chapter Or heading No. or sub- heading No. Description of goods Standard Rate Additional duty Rate Condition No. 43 28,29,30 or 38 The Following goods, (A) The life saving drugs or medicines (including diagnostic test kits) specified in List 2. (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above. (C) Other life saving drugs or medicines Nil .....

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nd under the corresponding entries of successor Notifications. It was not in dispute that the imported items figured in List 2 appended to Sl. No. 43 (A) of the above Notification. While the Revenue classified the goods as 'bulk drugs' under Sl. No. 43(B), the assessees classified them as life saving drugs under Sl. No. 43 (A). 'The Tribunal accepted the assessees contention and held that the drugs imported by them were to be categorized under Sl. No. 43(A) inasmuch as they found men .....

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