https://www.taxtmi.com/caselaws?id=75473 CESTAT held that packing loose antitubercular and antileprotic medicines into MDT blister packs or combination kits created a new commercial identity, name and use, so the process amounted to manufacture and the kits were classifiable as distinct medicaments. It further held that exemption under Notification No. 4/2006-C.E. was unavailable because the kits contained Rifampicin, which was not among the listed bulk drugs required by the notification. On that basis, the connected objections on export under bond, exemption for supplies to UN agencies, and separate accounts under Rule 6 of the Cenvat Credit Rules could not survive, and the demands and penalties were set aside. en-us Thu, 08 Oct 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75473 CESTAT held that packing loose antitubercular and antileprotic medicines into MDT blister packs or combination kits created a new commercial identity, name and use, so the process amounted to manufacture and the kits were classifiable as distinct medicaments. It further held that exemption under Notification No. 4/2006-C.E. was unavailable because the kits contained Rifampicin, which was not among the listed bulk drugs required by the notification. On that basis, the connected objections on export under bond, exemption for supplies to UN agencies, and separate accounts under Rule 6 of the Cenvat Credit Rules could not survive, and the demands and penalties were set aside. Case-Laws Central Excise Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75473