1999 (11) TMI 250

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..... d by the Assistant Collector is valid and binding; that the validity of the classification list has not been disputed by the assessee. 2. Revenue has also submitted that as per the explanation at the end of Notification No. 31/88, dated 1-3-1988, the expression 'bulk drug' shall have the same meaning assigned to it in the Drugs (Price Control) Order, 1987; that the Assistant Collector has in his order observed that the products in question are not specified in the Second Schedule to DPCC and as such not entitled to the benefit under Notification No. 31/88, dated 1-3-1988 as amended. It has, therefore, been prayed that the order-in-appeal passed by the ld. Collector (Appeals) may be set aside and the order-in-original passed by the Ass .....

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..... Schedule. Ld. DR submits that Second Schedule of bulk drugs gives a detailed list of items covered. He submits that since the bulk drugs do not cover the present goods in First Schedule, therefore, naturally the said goods are required to be examined in the light of 'other bulk drugs'; that other bulk drugs can be only those bulk drugs included in Second Schedule. He submitted that the admitted position is that the appellants have claimed benefit as 'other bulk drugs'. He submits that there are only two schedules of bulk drugs and after a particular case is not covered by the First Schedule, it should necessarily be covered by the Second Schedule. Therefore, 'other bulk drugs' carrying concessional rate of duty mentioned against S. No. 2 of .....

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..... les. Out of these four Schedules, the heading for two Schedules is bulk drugs. Therefore, the important question that arises is that what does the expression 'other bulk drugs' mean. On perusal of the First Schedule, we find that Schedule one covers bulk drugs meant for National T.B. Eradication Programme, National Leprosy Eradication Programme, National Trachoma Control Programme and National Programme for Control of Blindness and Programme for Prevention of Dehydration under Ort, National Malaria Eradication Programme, National Filaria Eradication Programme. Thus only such bulk drugs which are required for these programmes are in the First Schedule. The Second Schedule also talks of bulk drugs, therefore, the intention of 'other bulk drug .....

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