2009 (3) TMI 810 - AT - Central Excise

Summary

Issues involved: Determination of applicability of Sl. No. 47A or 47B of Notification No. 4/2006-C.E., dated 1-3-2006 to the bulk drugs manufactured by the appellant.

Summary:
The appellant, a manufacturer of bulk drugs, cleared goods without duty payment under Sl. No. 47A of Notification No. 4/2006-C.E., dated 1-3-2006. Investigating authorities contended that Sl. No. 47B should apply instead. Show cause notices were issued, leading to conflicting orders by different authorities. The issue was whether the appellant's bulk drugs fell under Sl. No. 47A or 47B.

The appellant argued that their products were specified in List-3 of a relevant notification, thus eligible for Sl. No. 47A benefits. The Joint CDR contended that the bulk drugs were not covered under Sl. No. 47A. The Tribunal analyzed the relevant notification and previous decisions to determine the correct classification.

The Tribunal found that the appellant's products were listed in List-3 of the notification, supporting their eligibility under Sl. No. 47A. Citing a previous case, the Tribunal concluded that the appellant's bulk drugs were entitled to the benefit of the notification. Therefore, the order confirming duty payment was set aside, and the appeal by the appellant was allowed. The revenue's appeal was rejected.

In conclusion, the Tribunal upheld the appellant's position based on the notification's provisions and past decisions, leading to the disposal of the appeals accordingly.