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TMI Blog2005 (12) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : T.K. Jayaraman, Member (T). - This is an appeal filed by the Revenue against the Order-in-Appeal No. 43/2003 (H-l)-CE, dated 21-4-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The Respondents are manufactures of Bulk drug which are excisable. They claimed the benefit of Notification No. 8/95, dated 9-2-1995 in respect of the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the notification to recognize the licence/permission issued by the Drug Controller to manufacture the drugs as a valid condition for granting concession rate laid in the Notification No. 8/1995-CE, dated 9-2-1995 and 8/1996-CE, dated 23-7-1996. (2) Martindale Pharmacopoeia is to be treated as an unofficial pharmacopoeia of U.K. as there is no evidence to substantiate that it is an official phar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case also. 2. Shri K.S. Reddy, learned JDR appeared for the Revenue and none appeared for the Respondents. 3. The learned JDR reiterated the contention in the grounds of the appeal relying mainly on the decision in Micro Orgo Chem. 4. We have gone through the records of the case carefully. The main ground of appeal by the Revenue is that Martindale Pharmcopoeia is not an Officia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quoted Tribunal decision, the Revenue's appeal has no merit. Moreover the Commissioner (Appeal) has given a detailed reasoning. A noteworthy point is that the Drug Controller has given licence to manufacture this item as Bulk drug. This fact mentioned by Commissioner (Appeals) in her order cannot be overlooked. The Revenue has filed this appeal in a frivolous manner without doing proper home work. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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