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TMI Blog2025 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER At the power of attorney filed by the Learned advocate is in order, same is taken on record. 2. Learned Advocate states that the dispute in this case, relates to the period of June, 2015 to September, 2016. The appellant is an 100% EOU engaged in the manufacture of goods falling under Chapter 29. They had imported certain drugs, with description of "drugs" only and which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the decision in the matter of AUROBINDO PHARMA LTD. VERSUS COMMISSIONER OF C.EX., HYDERABAD-I (cited supra) by the advocate. Same is reproduced below: "5.2 It is further seen that Nevirapine is specifically mentioned in List-3 of the Notification No. 21/2002- Cus, hence it is a drug covered under St. No. 47(A) of Notification No. 4/2006-C.E., dated 1-3-2006. It is also seen that all drugs or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Astrix Laboratories Ltd. (supra). We also find that in this case also the drugs which are cleared by the appellant do find mention in List No. 3 of the Customs Notification. 5.4 Accordingly, respectively following the decision of the Division Bench, we are of the considered opinion that the impugned order passed by the learned Commissioner as an Adjudicating Authority is liable to be set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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