Concessional duty on bulk drugs after repeal and notification amendment referred to Larger Bench amid conflicting Tribunal views.

The availability of concessional duty under Notification No. 6/94-C.E. for bulk drugs cleared between 6-1-1995 and 8-2-1995 was questioned after repeal of the Drugs (Prices Control) Order, 1987 and the later omission of the relevant entry from the notification. Because Tribunal decisions on this point were conflicting, the matter was referred to a Larger Bench for determination without any view being expressed on the merits.

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Issues: Whether the benefit of concessional rate of duty under Notification No. 6/94-C.E. was available to bulk drugs cleared during the period from 6-1-1995 to 8-2-1995, in view of the repeal of the Drugs (Prices Control) Order, 1987 and the subsequent amendment omitting the relevant entry from the notification.

Outcome: As there were conflicting Tribunal decisions on the issue, the question was referred to a Larger Bench for decision without expressing any view on the merits.

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