9911796707
TMI Blog2025 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ference between bulk drugs and drugs - HELD THAT:- The issue has been dealt with in para 5.2 of the decision in the matter of AUROBINDO PHARMA LTD. VERSUS COMMISSIONER OF C.EX., HYDERABAD-I [2009 (3) TMI 810 - CESTAT, BANGALORE] by the advocate, where it was held that 'the term "drug" has to be considered to include bulk drug and formulation as per Drugs (Prices Control) Order, 1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 100% EOU engaged in the manufacture of goods falling under Chapter 29. They had imported certain drugs, with description of "drugs" only and which were cleared as "bulk drugs" under Notification No. 12/2012-Cus. dated 17 March, 2012, Serial No. 147(A) which exempted duty of Customs in excess of 5%. She seeks to rely upon the various decisions more specifically the decision in the matter of AUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 21/2002- Cus, hence it is a drug covered under St. No. 47(A) of Notification No. 4/2006-C.E., dated 1-3-2006. It is also seen that all drugs or medicines including their salts and esters and diagnostic test kits which are specified in List-3 of List 4 of the Notification No. 21/2002-Cus., dated 1-3- 2002 are exempted when they are manufactured in India. Thus, both the items find a specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Division Bench, we are of the considered opinion that the impugned order passed by the learned Commissioner as an Adjudicating Authority is liable to be set aside and we do so and allow the appeal filed by the appellant-company. In view of this, the Order-in-Appeal against which the revenue is in appeal is liable to be upheld and we do so. Hence, revenue's appeal is rejected". In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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