9911796707
TMI Blog2007 (8) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 for clearance thereof. They did not claim the benefit of any exemption Notification. The Bills of Entry were assessed to duties of Customs on merits and the goods were accordingly cleared on payment of the duties. Subsequently, the assessee noticed that they could claim the benefit of Notification No. 21/2002-Cus. (Sl. No. 80 read with List No. 3) in respect of Basic Customs Duty (BCD) and the benefit of Notification No. 4/2006-CE (Sl. No. 47) in respect of countervailing duty (CVD). On this basis, the appellants wanted the assessments to be revised with consequential refund of differential duty. They preferred appeals against the assessments to the Commissioner (Appeals). The appellate authority found that the goods imported by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, further, held that the benefit of exemption under Sl. No. 80(B) of the Notification was also not admissible on account of non-compliance with condition No. 5. In the result, in respect of all the Bills of Entry barring one (Bill of Entry No. 184992 dated 3-7-2006), the assessee's appeals were dismissed on merits. As regards the said Bill of Entry No. 184992 dated 3-7-2006, the assessee's appeal was dismissed on the sole ground of limitation. Appeal No. C/100/2007 before us is against such dismissal of appeal as time-barred. The remaining appeals before us are against the appellate Commissioner's order affirming the assessments of other Bills of Entry on merits. 2. After examining the records and hearing both sides, we note that it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 so as to be eligible for the benefit of Sl. No. 47(B) of the Central Excise Notification. 3. One of the reasons cited by learned JDR for denying the benefit of the Notifications to the appellants is that they did not claim such benefit at the time of imports. This view cannot be upheld as it is settled law that the benefit of an exemption Notification can be claimed at appellate stage also vide Share Medical Care v. Union of India - 2007 (209) E.L.T. 321 (S.C.). 4. The substantive question to be considered in these appeals is whether the goods imported by the appellants can be considered to be drugs within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Notification No. 11/97-CE considered by WZB is reproduced below :- Sr. No. Chapter Or heading No. or sub-heading No. Description of goods Standard Rate Additional duty Rate Condition No. 43 28,29,30 or 38 The Following goods, (A) The life saving drugs or medicines (including diagnostic test kits) specified in List 2. Nil Nil - (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above. Nil - - (C) Other life saving drugs or medicines 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 Cefoper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are inclined to follow, with approval, the view taken by the co-ordinate Bench in the case of Burroughs Wellcome (I) Ltd. & Pfizer Ltd. 5. In the instant case, admittedly, the 'bulk drugs' imported by the appellants were specifically 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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