9911796707
TMI Blog1998 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants inter alia manufacture Thymol Crystals-IP, Thymo Crystalline Powder-IP and Terpineol-BPC falling under Chapter 29 of the Schedule to the CET 1995. They filed classification list for the above mentioned products effective from 10-8-1990 and 1-5-1991 claiming approval as bulk drugs under Notification 31/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have heard Shri G. Shiv Dass, learned Advocate and Shri Satnam Singh, SDR. Notification 31/88 is reproduced below : `Effective rates of duty on certain goods, including bulk drugs - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04. Medicinal grade Hydrogen Peroxide Nil 05. Anaesthetics Nil Explanation. - In this notification, the expression bulk drug shall have the same meaning assigned to it in the Drugs (Prices Control) Order, 1987. (Notification No. 31/88-C.E., dated 1-3-1988) . 3. The appellants are correct in submitting that there is no requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no charge that the products are not bulk drugs, and also for the reason that the classification lists during the relevant period have been approved under Chapter 29. Learned SDR is also unable to substantiate his contention that the products in dispute may not be covered by the definition of bulk drugs under Drugs (Prices Control) Order, 1987. In view of the above, following the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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