9911796707
TMI Blog2000 (3) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... common order. 2. These four applications were earlier disposed of vide order No. CII/2416/WZB/1998, dated 29-10-1998. In terms of the direction of the orders of the High Court of Gujarat, dated 9-12-1998 in Special Civil Application Nos. 10117, 10412, 10461 10492 of 1998, these applications were heard by us today for disposal. The applicants are manufacturers of bulk drugs. The process involves growth of certain micro-organisms. For this growth, the applicants prepare a food media or broth. The raw materials were several including tapioca, cottonseed flour, certain chemicals, corn oil etc. The allegation was made in several show cause notices that this media was excisable and dutiable goods classifiable under sub-heading 3821.00 as pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Citurgia Bio-Chemicals Ltd. [1996 (87) E.L.T. 267 (Tri)]. This judgment deals with broth made out of molasses used as a growth media for the micro-organism which ultimately resulted in the production of citric acid. In this judgment, the Tribunal observed that the media was unstable product, that it was liable to decomposition that it had short shelf life. Relying upon the Supreme Court decision in the case of Bhor Industries Ltd. the Tribunal found that the media so prepared was not a dutiable product capable of being marketed. This judgment was also relied upon in these proceedings. 6. We observe that the law is well settled and that is, for duty to be attracted it is not enough that it exists in the Tariff but that the commodity must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Modi in his affidavit at paragraph 6 has brought out the distinction of the prepared culture media as it is available in the market and that prepared by the present applicant on the criteria of marketability, stability and pharmacopoeial standard. He opined that the contested goods fell below the standard of prepared culture media. He observed that the contested goods were highly susceptible to contamination. Both the experts had categorically opined after a detailed study in the assessee factory the instability of the contested goods. 8. Thus on merits, we find that a prima facie case has been made out by the assessee in support of their plea that the goods were unstable and therefore not marketable and therefore not dutiable. The var ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
