2004 (8) TMI 421

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..... C. Satapathy, Member (T)]. Heard both sides at length. The appellant-company, M/s. Cipla Limited, developed a new drug named Deferiprone for treatment of Thalassemia and after successful clinical trials, the results of which were monitored by the Drugs Controller, obtained a licence to manufacture and market the same subsequently. It is not in dispute that after approval by the Drugs Contr .....

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..... tage of clinical trial, the drugs which were manufactured and freely distributed cannot be considered as goods for the purpose of levy of excise duty :- (1) Union Carbide India Ltd. v. U.O.I. Others - 1986 (24) E.L.T. 169 (S.C.) - To become goods an article must be something which can ordinarily come to the market to be bought and sold. (2) Bhor Industries Ltd. v. Collector o .....

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..... he impugned goods have been exempted totally from excise duty in view of the fact that the same was an essential life saving drug developed indigenously in India for a disease which is not very common in the western world. 2. We have also heard Shri Vimlesh Kumar, learned SDR for the Department who supports the order passed by the lower authority and states that the appellants had not given any .....

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