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TMI Blog2023 (10) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... o be read along with the explanation and the same are not mutually exclusive. The explanation provides the purposes of that particular entry - bulk drug to mean any pharmaceutical, chemical, biological or plant product, including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940, and which is used as such or as an ingredient in any formulation. It is therefore incumbent upon the importer who imports any of the goods or bulk drugs as in the case on hand specified in List 1 to demonstrate that the same are conforming to the pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have requested the Deputy Commissioner of Customs (ACC), Chennai for cancellation of Out of Charge (OOC) and further requesting for re-assessment in terms of Section 17(4) of the Customs Act, 1962 vide their letter dated 12.08.2013. 3. There being no action by the Revenue, the assessee appears to have filed appeal before the first appeal authority. The first authority having rejected the claim of the appellant and thereby the appeal of the appellant vide Order-in-Appeal C.Cus. No. 185 to 186 of 2014 dated 06.02.2014, the present appeal has been filed before this court by the assessee. 4.1 We have heard Shri M. Harri Viswanaath, Ld. Advocate for the appellant, we have also gone through the grounds-of-appeal and relief claimed in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through serial number 105 of the said Notification and the description thereunder. He would also invite our attention to the explanation whereby the Board has categorically clarified that for the purposes of that entry, the bulk drugs specified in List 1 should conform to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics act, 1940; thus, the assessee having failed to demonstrate before the lower authorities as to the imported goods conforming to any standards of pharmacopoeia specified in the Second Schedule of the Drugs and Cosmetics Act, therefore, the appellant/assessee is not entitled to the benefit of the Notification (supra). 6. Having considered rival contentions, the only issue to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with the explanation provided thereunder and, according to us, it is the explanation which controls the description of goods for eligibility for rate of duty at nil . Admittedly, the appellant/assessee has nowhere demonstrated that the goods imported by it did conform to the standards specified under the explanation nor are the goods available for testing as they were cleared from Customs control before making the claim for exemption. We do not have any hesitation in holding the authorities below were absolutely correct in rejecting the claim of the appellant. 8. Consequently, the appeal filed by the assessee is liable to be dismissed , which we hereby do. ( Order pronounced in the open court on 12. 10. 2023 ) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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