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1. Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.

2. Classification of goods - Bulk Drugs - the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is...

3. Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.

4. Claim of exemption under notification no. 6/02-CE (serial No. 57) of a formulation made from two bulk drugs - Diphenoxylate Hydrochloride with Atropine Sulphate. - if a...

5. Entitlement - Benefit of Notification No. 12/2012-Cus, - beyond doubt that 'bulk drugs' are also 'drugs' - benefit of exemption allowed - AT

6. Manufacture of fire bricks grog - goods are sold in gunny bags in loose condition held as Waste and scrap of fire bricks to be non-excisable / dutiable - AT

7. Waste - Char Fines/Lumps arise as a waste during the manufacture of Sponge Iron are not excisable - AT

8. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

9. Determination of rate of tax - pharmaceutical products (i.e. Bulk drugs and Intermediates) - The applicant is eligible to claim the benefit of lower rate of GST i.e., 5%

10. Marketetability of product - 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory - not a marketable commodity - not...