1998 (1) TMI 198

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..... Venkataramani, Member (T)]. In this appeal the issue is whether single ingredient formulations of Rifampicin is required to pay duty at the material time namely February, 1989 to March, 1989 in view of the fact that Rifampicin was taken out of the 1st Schedule and brought into the IInd Schedule in the Drugs (Price Control) Order, 1987 and also in view of the Notification 44/90 issued under S .....

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..... for the period February, 1989 to March, 1989 demanding duty in consequence of the shifting of the Rifampicin from First Schedule to Second Schedule. The jurisdictional Asstt. Commissioner of Central Excise by order dated 10-12-1991 held that formulations of Rifampicin was not covered by the Section 11C Notification 44/90. According to this notification Rifampicin and formulations of Rifampicin wi .....

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..... e not formulation of Rifampicin with INH and therefore on a strict interpretation of the notification going by its plain wordings the Commissioner (Appeals) has gone wrong by extending the coverage of the notification. 3. Respondents are absent and have asked for decision on merits. On a careful consideration of the submissions we are inclined to agree with the ld. DR that a perusal of the Notif .....

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