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TMI Blog2017 (9) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) TMI 131 - CESTAT, CHENNAI], where it was held that 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 - appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available only with a condition of following the procedure set out under 1996 Rules. Since the appellant did not comply the said condition, the concessional rate of duty was disallowed. 2. The Ld. Counsel appearing for the appellant submitted that the product imported by them is admittedly Micronized Progesterone BP which is specifically finding place in list 3 of the said notification under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) Drugs or medicines specified in list 3 (B) Bulk drugs used in the manufacture of the drugs or medicines at (A) above. The entries against Sl. No. 80 of the Table annexed to Notification No. 21/02-Cus. are as follows :- S.No. Chapter or Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import being bulk, the Revenue contends that it should be under 80 (B). We note that the impugned goods covered by Sl.No. 58 of List 3 is specifically covered under 80 (A). In a similar set of facts, the Tribunal while interpreting identical entries for claim of concession, in the case of CIPLA Ltd. (supra) observed as below:- 5. In the instant case, admittedly, the bulk drugs imported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Apex Courts ruling in Gujarat State Fertilisers Co. v. CCE - 1997 (91) E.L.T. 3 (S.C.) and other cases cited by learned DR. In the result, all the appeals filed against the appellate Commissioners order on merits are bound to succeed. 6. We note that the ratio of the above decision is squarely applicable to the facts of the present case. Accordingly, following the above decision we ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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