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TMI Blog2019 (4) TMI 1841X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore exempt from Additional Customs Duty. The ACD is in lieu of Central Excise Duty levied in India. Now isoniazid and Pyrazinamide are exempt from C.E., duty by virtue of Notification 4/2006-C.E., dated 1-3-2006 as amended from time to time. It is only Rifampicin which attracts CE duty. Since the Govt., of India wanted to exempt all the antitubercular drugs from ACD they included only Rifampicin in Notification 10/2007 because the other antitubercular drugs are already exempt from CE duty. They also wanted to include combinations of Rifampicin with other drugs and therefore they did not refer to Rifampicin by name and mentioned CTH 3004 90 52 and said all goods . The impugned order is upheld and the appeal filed by the Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of medicines. Since the issue falls within the exception clause of the Circular dated 17-8-2011 and 17-12-2015, we recall the earlier order dated 5-10-2018 and take up the matter for a decision on merit. 5. The respondent imported certain medicines from Nepal and filed the Bill of Entry. The respondent declared the imported medicine, containing Rifampicin and classification of the same under Tariff Heading : 3004 90 52 as Rifampicin . They claimed the benefit of Notification No. 78/2006-Cus., dated 8-8-2006 as amended by Notification No. 10/2007-Cus., dated 25-1-2007. These notifications allowed full exemption from payment of additional duty of customs for the goods specified therein. Revenue was of the view that the imported medicin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, allowed classification under Heading 3004 90 52, as contended by the respondent and extended the benefit of exemption from additional duty of Customs. This order is challenged in the present appeal by the Revenue. 6. The dispute is of classification of imported medicine. The Heading 3004 90 52 covers Rifampicin whereas the Heading 3004 90 57 covers other anti-tuberculosis drugs. The Commissioner (Appeals) has taken the view that the imported goods is mainly comprising of Rifampicin and hence even if other anti-tuberculosis drugs are present, the goods are rightly classifiable as contended by the respondent. He also relied upon the decision of Hon ble Supreme Court in India as reported in 2002 (145) E.L.T. A167 (S.C.). 7. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from time to time. It is only Rifampicin which attracts CE duty. Since the Govt., of India wanted to exempt all the antitubercular drugs from ACD they included only Rifampicin in Notification 10/2007 because the other antitubercular drugs are already exempt from CE duty. They also wanted to include combinations of Rifampicin with other drugs and therefore they did not refer to Rifampicin by name and mentioned CTH 3004 90 52 and said all goods . It has been held by the Mumbai Bench of the Hon ble Tribunal in the case of the Lupin Laboratories Ltd., 2002 (139) E.L.T. 366 (Tri-Mumbai) that the process of combination does not amount to manufacture and the combination drug is not dutiable. This has been upheld by the Apex Court, as reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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