https://www.taxtmi.com/caselaws?id=126258 Bulk drugs specifically named in List 3 of Notification No. 21/2002-Customs were treated as covered by Sl. No. 47A of Notification No. 4/2006-C.E., because the exemption for drugs or medicines incorporated that list and did not distinguish between bulk drugs and formulations. The same issue had already been decided in favour of the assessee by the same Bench, and the present matter was found identical on facts and law. On that basis, the exemption was accepted and the demand and penalty were held not to survive. en-us Wed, 04 Mar 2009 00:00:00 +0530 Sat, 03 Nov 2012 17:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126258 Bulk drugs specifically named in List 3 of Notification No. 21/2002-Customs were treated as covered by Sl. No. 47A of Notification No. 4/2006-C.E., because the exemption for drugs or medicines incorporated that list and did not distinguish between bulk drugs and formulations. The same issue had already been decided in favour of the assessee by the same Bench, and the present matter was found identical on facts and law. On that basis, the exemption was accepted and the demand and penalty were held not to survive. Case-Laws Central Excise Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126258