TMI Blog2006 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... fit to the assessee on the assumption that the Rules do not apply to the goods imported. The Tribunal has not elaborated or discussed the same. The order passed by the Tribunal is rather cryptic and non-speaking. The impugned order is set aside and the case is remitted back to the Tribunal for a fresh decision in accordance with law including the question as to whether the assessee could be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving drugs, namely, "Polymyxin B-Sulphate' referable to Item No. 171 of List 2 appended to Exemption Notification No. 11/97-Cus., dated 1st March, 1997 as amended. Entry 43 of the Exemption Notification reads as follows : "43 28,29,30 The following goods… or 38 (A) The life-saving drugs or medicines (including diagnostic test kits) specified in L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded purpose." 4.The assessee applied for exemption under clause (B) of Entry 43 seeking exemption from payment of customs duty. Clause (B) talks about the use of the bulk drugs in the manufacture of life-saving drugs or medicines at clause (A) of Entry 43. Tlie authority-in-original rejected the application filed by the assessee for grant of exemption, aggrieved against which the assessee filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t time granted the benefit to the assessee on the assumption that the Rules do not apply to the goods imported. The Tribunal has not elaborated or discussed the same. 7.Being aggrieved by the order of the Tribunal granting exemption to the assessee, the Revenue is in appeal. 8.It is the stand of the assessee before us that the Rules are not applicable in view of sub-rule (1A) read with sub-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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