9911796707
TMI Blog2008 (8) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-2006. 3. The appellants are manufactures of drugs which they claimed to be covered under Category (A) to Sl. No. 47 of Notification No. 4/2006-C.E., dated 1-3-2006. The description of drugs or medicines is stipulated in List 3 or List 4 appended to the said notification. The Department has taken a view that the item mentioned in List 3 or List 4 is used in the manufacture of bulk drugs and that item is covered only under Sl. No. 47B. It is the Department's view that since the item comes under Sl. No. 47(B), the appellants should have followed certain conditions. As they have not followed the conditions, they are not eligible for the benefit of the Notification. The appellant's contention is that two items, viz. Nevirapine and Stav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and bulk drugs and the appellants are required to follow the terms of the Notification. Since, they have not followed certain conditions, therefore, they are not entitled for the benefit as held by the Commissioner (Appeals). 5. We have carefully considered the submissions made by both sides. We notice that the items manufactured by the assessee specifically fall under Sl. No. 117/118 of List 3 of Notification No. 21/2002-Cus., dated 1-3-2002. Although, the appellants cleared the items to be drugs, there is specific entry in the above stated Sl. No. of List 3 of Notification No. 21/2002-Cus., dated 1-3-2002. In view of this entry, the assessees are eligible for the benefit of the Notification. The items are bulk drugs and they are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Customs (Import of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 1996 is to be followed. This has been followed and there is no denial of the same. In view of this position, the ratio of the judgment cited supra would also apply to the facts of this case, as the facts were similar and the benefit of the Notification was given. 5.2 It is further seen that Nevirapine is specifically mentioned in List-3 of the Notification No. 21/2002-Cus., hence, it is a drug covered under Sl. No. 47(A) of Notification No. 4/2006-C.E. dated 1-3-2006. It is also seen that all drugs or medicines including their salts and esters and diagnostic test kits which are specified in List-3 of List-4 of the Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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