2005 (10) TMI 455

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..... oti Balasundaram, Vice-President]. The appellants herein, who are engaged in the manufacture of bulk drugs and pharmaceutical products falling under Chapters 29 and 30 of the Schedule to the CETA 1985, manufactured the following 4 items and cleared them by claiming concessional rate of duty in terms of Notification No. 31/88-C.E., dated 1-3-88 and 47/92, dated 1-3-92 :- (1) Lactobacill .....

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..... lding etc. used in the manufacture and clearance of the goods. The period covered in the notice was 2-10-92 to 29-6-95, and the proviso to Sec. 11A(1) of the Central Excise Act was invoked. The notice was adjudicated by the Addl. Commissioner who dropped the demand raised on item at sr. no. (1). However, in respect of the remaining 3 items he rejected the claim that these are bulk drugs. He held t .....

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..... ng classification lists and classification declarations throughout the period in dispute, describing the products correctly and claiming them to be bulk drugs entitled to concessional rate of duty under Notification No. 31/88. We have perused the classification lists and find that all the 3 products in dispute were described as of technical grade. The classification lists were approved from time t .....

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