2014 (2) TMI 1048 - AT - Central Excise

Exemption on the basis of 11C Notification No. 44/90-C.E. (N.T.), dated 1-11-1990 - Manufacturing of drugs - Held that - Reading of 11C Notification makes clear that rifampicin and formation of rifampicin with Isoniazid (INH) are only eligible under the exemption Notification. Therefore, the drug montorip Capsule which is a formulation of 3 combination mainly Rifampicin Pyrazinamide Isoniazid shall not be eligible for exemption under the Notification in question - so far as Montomycin and Montex Forte is concerned, the appellant has already succeeded before adjudicating authority who followed 11C Notification and granted relief. In view of the clear mandate of 11C Notification appeal is dismissed insofar as montorip capsule is concerned - Decided against assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that Rifampicin and its combinations are eligible for exemption under Notification No. 44/90-C.E. (N.T.), dated 1-11-1990. Montorip Capsule, a combination of Rifampicin + Pyrazinamide + Isoniazid, is not eligible for this exemption. The appeal was dismissed for Montorip Capsule but succeeded for Montomycin and Montex Forte.