2009 (8) TMI 580

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..... 2006. The dispute involved in this case relates to interpretation of the following entry at Serial No. 252 of Table to Notification No. 6/2002-C.E. dated 1-3-2002. In the light of the various decisions, held that- These case law had dealt with the scope of Entry serial No. 47(A) & (B) of Notification No. 4/2006-C.E., dated 1-3-2006 and had decided that drugs figuring Serial No. 47(A) included bul .....

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..... ured and cleared the following "bulk drugs" availing exemption under Notification No. 6/2002-C.E. dated 1-3-2002 (as amended up to 28-2-2006) and under subsequent Notification No. 4/2006-C.E. dated 1-3-2006:- Sl. No. Name of the Product Sl. No. List Period of Utilization of exemption 1. Gemicitabine Hydrochloride (Salt form of Gemicitabine .....

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..... he Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. In respect of the impugned clearances, the assessee had not followed the procedure laid down in the above rules. Before the adjudicating Commissioner, the appellants had argued that bulk drugs involved were eligible for exemption prescribed at serial No. 252(A)/serial No. 47(A) which d .....

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..... luding their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the Notification of the Govt. of India in the erstwhile Ministry of Finance (Dept. of Revenue), No. 21/2002-Cus dated 1st March, 2002 (G.S.R. 118 (E) dated 1st March, 2002) NIL -- B) Bulk Drugs used in the manufacture of the drugs and medicines at (A) above NIL .....

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..... io of the following decisions of the Tribunal:- (i) Astrix Laboratories Ltd. , Anr. v. CCE C, Hyderabad-I [2009 (233) E.L.T. 372 (T) = 2008 (89) RLT 717 (CESTAT-Ban.)] (ii) M/s. Aurobindo Pharma Ltd. v. CCE, Hyderabad [2009 (247) E.L.T. 206 (Tribunal) = 2009 TIOL-1131-CESTAT-BANG] These case law had dealt with the scope of Entry serial No. 47(A) (B) of Notification No. 4/2006-C.E., date .....

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