2010 (1) TMI 355

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..... ltant, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Learned DR appearing for the Department states that the respondents have imported and domestically procured raw material for manufacture and export of pharmaceutical products as a 100% EOU. However a substantial quantity of raw material was found to have been used for R&D purposes and not exported. Sh .....

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..... for the respondents states that the respondents are working as a 100% EOU and they were permitted to manufacture initially six products which were later on expanded to include another 22 and three products. Broad-banding of the products was also permitted by the Development Commissioner. He states that there was a value cap on the total imports/procurements and the appellants have utilized only 37 .....

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..... ch and development is required for meeting the stringent requirement of the Certification Authorities in the export market before the goods can be actually exported. He has also taken into account the fact that the respondents have fulfilled the export obligation and achieved net NFEP. He has gone by the parameters of the Exim Policy in regard to broad-bonding as also treatment of waste and scrap .....

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