Appellate tribunal rules medicines not P&P, relieves duty liability. Apex Court precedent followed.

The New Delhi appellate tribunal ruled in favor of the appellant, determining that the medicines in question were not categorized as P&P medicines, thereby relieving them of duty liability. The decision was based on a precedent set by the Apex Court, leading to the allowance of the appeals and setting aside of the impugned orders.

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The appellate tribunal in New Delhi considered whether medicines manufactured by the appellant are P&P Medicines. The medicines were categorized as P&P medicine due to labels containing the manufacturer's name, leading to duty liability. Following a precedent set by the Apex Court, it was ruled that the appellant's medicines were not P&P medicine, and they are not liable for duty. The appeals were allowed, and the impugned orders were set aside.

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