9911796707
TMI Blog2002 (6) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by M/s. Dabur India Ltd., is whether the benefit of exemption under Notification No. 8/94-C.E., dt. 1-3-94 is available to Juri Tap manufactured by them. 2. Shri K.K. Banerjee, learned Advocate, submitted that Serial No. 1 of Notification No. 8/94 exempts from payment of Central Excise duty All formulations based on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the Drugs (Prices Control) Order, 1987 (DPCO) ; that the Assistant Collector approved the said clarification list; that on appeal filed by the Department, the Commissioner (Appeals), under the impugned order, denied them the benefit of Notification No. 8/94-C.E. on the ground that the name of the drug is to be read with the specific programme associated to them since this is necessarily a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the Trade Notice No. 32-C.E./90, dt. 22-3-90 of Chandigarh Collectorate and Trade Notice No. 34/10, dt. 26-3-90 of Madurai Collectorate which mentioned about the necessity to insist upon end use certificate in order to satisfy that the bulk drugs have actually been put to the use as specified in DPCO, 1987; that these Trade Notices are not applicable as these are in the context of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Quinine is mentioned for National Malaria Eradication Programme and the specified end-use is relevant for availing of the exemption. We find substance in the submissions of the learned Advocate that Notification No. 8/94-C.E. does not contain any condition to the effect that the benefit of the Notification will be available only subject to the formulation being used for specified National Healt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warranted . The Trade Notices, relied upon by the Commissioner (Appeals) in the impugned order were in respect of Sl. No. 2 of Notification No. 31/88-C.E., dt. 1-3-88 which provided a concessional rate of duty in respect of Other Bulk Drug and not even in respect of Sl. No. 1 of Notification No. 31/88 which provided NIL rate of duty in respect of Bulk Drugs specified under the First Schedule t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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