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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 ..... or the Respondent ORDER Per Bench Department 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 educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of records. 6. The demand 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods under the relevant entries of the Notification, in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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