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TMI Blog2016 (3) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr K Poddar, DR For the Respondent : Mr Piyush Kumar, Adv ORDER Per Ashok Jindal Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent imported one consignment of Ursodeoxycholic Acid EP 6.0. The respondent classified the said goods under CTH 29420090 with benefit of duty exemption under Notification No.12/2012-Cus, dated 17.03.2012 at Sl. No.165. Respondent sought recall of the assessment claiming benefit of Notification No.12/2012-Cus at Sl. No.147(A) at Nil CVD and Notification No.12/2012-Cus at Sl. No. 108 (A) at Nil BCD. The adjudicating authority held that the goods being bulk, drugs and not eligible for the benefit of Notification as Sl. No.147A and 108(A) and it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions. 6. We have gone through the Notification No. 12/2012-Cus, dated 17.03.2012. The relevant extracts are extracted herein below:- S. No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 147. 28, 29 or 30 (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 (B) Bulk drugs used in the manufacture of drugs or medicines at (A) 5% 5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive question to be considered in these appeals is whether the goods imported by the appellants can be considered to be drugs within the meaning of this term figuring at Sl. No. 80 (A) of the Customs Notification as well as at Sl. No. 47(A) of the Central Excise Notification. 'The lower appellate authority has held the goods to be 'bulk drugs' under Part B of the description of goods against Sl. No. 80 of the Customs Notification in contradistinction with 'drugs' mentioned in Part A. The authority, accordingly, denied the benefit of the Notification to the assessee on the ground of non-compliance with the relevant condition. According to the appellants, 'bulk drugs' are also 'drugs' and, where they find me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugs or medicines at (A) above. (C) Other life saving drugs or medicines Nil Nil Nil Nil - Nil - - 7 M/s. Burroughs Wellcome (I) Ltd. had imported Polymyxin B Sulphate and used the same along with some other ingredients in the manufacture of Neosporin. M/s. Pfizer Ltd. had imported Cefoperazone Sodium and used the same for manufacture of Cefoperazone Sodium Injections. The issue before the Tribunal was whether the above parties were eligible for the benefit of exemption from payment of CVD on the items imported by them, under Sl. No. 43 (A) of Notification No. 11/9 7-CE and under the corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in List 3 appended to Sl. No. 80(A) of Customs Notification No. 21/02 and are liable to be considered as 'drugs' mentioned at 80(A). It is beyond doubt that 'bulk drugs' are also 'drugs'. They are so defined under the Drugs (Prices Control) Order, 1995 also. The imported goods, which are specified in List 3: must fall within the coverage of 'drugs specified in List 3' and consequently the benefit of Sl. No. 80(A) would be admissible to them in relation to BCD. It would follow that, insofar as CVD is concerned, the benefit of Sl. No. 47(A) of the Central Excise Notification would be available to the goods. We have taken this view upon strict interpretation of the language used in the description of g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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