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M/s Aurobindo Pharma Limited Versus CCE, Hyderabad-I

2016 (8) TMI 30 - CESTAT HYDERABAD

Duty drawback - export of Bulk Drugs. - Classification of Metformin HCL USP/PH EUR - Tariff item no. 2925209002 in the drawback schedule or Tariff item no. 2925000099 (others) - Held that:- Pharmacopeia IP, BP, EP, JP, or USP may be treated as interchangeable. The Circulars are binding on the department and the contention of the department, that basing on pharmacopeia suffixed the product has to be reclassified as ‘other’ is not tenable. The Tariff item 2925209002 pertains to Metformin HCL BP. M .....

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lekha Beevi, C.S. Member (Judicial) Shri N. Ram Reddy, Advocate for the Appellant. Ms. Soumya, Deputy Commissioner (AR) for the Respondent ORDER The issue involved is whether the appellant's claim of draw back at the rate of 4% on the FOB value of the impugned export product Metformin HCL USP/PH EUR against Tariff item no. 2925209002 in the drawback schedule under Notification No. 68/2011-Cus (NT) dated 22.09.2011 can be allowed or not as against the department contention that the said goods .....

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and since the products exported are Metformin HCL PH EUR & Metformin HCL USP the products have to be re-classified under draw back schedule No. 2925000099 and that draw back at the rate of 1% only can be allowed. A show cause notice was issued and after adjudication, the original authority restricted the draw back claim to ₹ 1,34,820/- which was sanctioned. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals). As per the order impugned herein, the Commissioner .....

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back. 5. The learned counsel for appellant has adverted attention to the Circular No. 48/2011-Cus-dated 31.10.2011 and Circular No. 37/2013-Cus-dated 14.09.2013. The relevant portion of Circular No. 48/2011-Cus-dated 31.10.2011 is extracted as under: "Certain doubts have been expressed about classification of few erstwhile DEPB items in the drawback schedule wherein it has been pointed out that the classification under drawback schedule does not match with the classification as provided in .....

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k as per the rate specified in the Drawback Schedule, notwithstanding the fact that there may be difference in the classification of the said item at six or more digit level. " 6. Again, the relevant portion of Circular No. 37/2013-Cus-dated 14.09.2013 is reproduced as below: "For entries in the Schedule that are related to pharmacopeia, where the product descriptions bear suffix like IP and/or BP and/or USP, it is hereby clarified that the pharmacopies standards IP, BP, USP, EP, JP sh .....

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n the export order may be added alongwith the description of the export product for the purpose of claiming the export benefits under DEPB/Drawback schemes. Based on the above clarification, you may allow the exporter to file the shipping bills with suffixes IP/ Bp/ EP/ USP for the purpose of claiming DEPB/Drawback Schemes. The above clarification is given as per your request letter dated 7.6.2011." 8. The policy Circular No. 35/2009-14 dated 03.06.2010 is with regard to the subject interch .....

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