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2019 (5) TMI 1030

cture of ‘Polio Drops’ - import of bulk polio vaccine as prepared by World Health Organization - denial of benefit on the ground that appellant did not use the imported bulk drugs for the intended purpose of manufacture of Polio Drops in their factory - time limitation. HELD THAT:- The Notification grants exemption to the Bulk Drugs subject to the conditions that the procedure as laid down in 1996 Rules is followed by the appellant. The said Rules are detailed Rules requiring importer to follow a detailed elaborate prescribed procedure. As already noticed, the said Rules provided concessional rate of duty subject to the conditions that the importer would use the goods in his own factory for further manufacture of the final produ .....

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Mishra & Ms. Pragya Pandey, Advocate for Appellant Shri Gyanendra Kumar Tripathi, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides, we find that the appellant is a Government of India entity engaged in the manufacture of Polio Drops . For the said purpose they require bulk polio vaccine as prepared by World Health Organization which is being imported by them. In anticipation of Government s order for polio vaccines the appellant imported huge quantity of bulk polio vaccines under exemption in terms of Notification No.21 of 2002-Cus dated 01.03.2002. Serial No.83 of the said Notification grants full exemption from payment of duty to the bulk drugs used in the manufacture of life saving drugs or .....

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o another party who further utilized it in manufacture of Oral Polio Drops. The said sale took place in the year 2007-08. 3. Inasmuch as the appellant did not use the imported bulk drugs for the intended purpose of manufacture of Polio Drops in their factory, Revenue entertained a view that they were not entitled to the benefit of Exemption Notification inasmuch as they have not fulfilled the conditions of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Accordingly, proceedings were initiated against them by way of issuance of show cause notice dated 27 March, 2015 proposing to confirm the demand of duty of Customs to the extent of around ₹ 99 Lakhs. The said show cause notice .....

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Admittedly in the present case the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of Polio Drop. Instead the Bulk Drugs stands sold by them to another private party who have though used the same for intended purposes for manufacture of Polio Drops only and further supplied them to the Ministry of Health. 5. However, we find that the proceedings against the appellant stand initiated by way of issuance of a show cause notice dated 27 March, 2015. As already observed, the imports took place during the period April to October, 2007 and the sale of the imported goods was during the financial year 2007-08. In terms of the Rules in question the importer is required to maintain the detailed rec .....

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