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TMI Blog2018 (7) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... bulk drug would fall under 80(b). The bulk drug imported by the respondent is not eligible for concessional duty as Sl. No. 80(A) refers to “Drug”. Held that:- The issue whether assessee is eligible for the benefit of Notification and whether the condition attached to S. No. 80(B) is only procedural one was considered by the Tribunal in various decisions and held in favor of the assessee - In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is aggrieved by the order passed by the Commissioner (Appeals) who set aside the demand, interest and penalties. 2. Brief facts are that the respondents are 100% EOU and manufacturers of bulk drugs falling under Chapter 29. On perusal of records, it was noticed that they had cleared the goods Danazol in DTA on payment of basic customs duty and education cess by claiming the concessional rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand has been raised denying the benefit of Notification No.21/2002-Cus. alleging that the respondents have not followed the condition covered under Entry No.80(B) of Notification and that the drug Danazol bulk drug would fall under 80(b). The bulk drug imported by the respondent is not eligible for concessional duty as Sl. No. 80(A) refers to Drug . The issue whether assessee is eligible for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods under the relevant entries of the Notification, in terms of the Apex Court s ruling in Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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