2006 (2) TMI 310

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : S.S. Sekhon, Member (T)]. Certain bulk drugs were imported by the appellants at the port of Mumbai. They were to get these bulk drugs manufactured on loan licence basis at the premises of M/s. Savill Pharma Labs Pvt. Ltd. situated at Goregaon, Mumbai. They also sought the benefit of Customs duty under Notification No. 17/2001-CUS., under Serial No. 81 of the table therein. As per the condi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . FDC. 2. Prima facie we find that the benefit of Notification is for the goods and not for the importers manufacturer. Since the goods are being manufactured at the premises of M/s. Savill Pharma Labs and they have followed prescribed procedures and filed declaration under 1996 Rules, we find no reasons to uphold the duty demand or at this prima facie stage denial of the Notification. 3. Cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X