https://www.taxtmi.com/caselaws?id=2622 Bulk drugs specifically named in List 3 to Sl. No. 80(A) of Notification No. 21/2002-Cus. were treated as "drugs" for exemption purposes, so the importer could claim the more beneficial customs duty entry and the corresponding CVD exemption under Notification No. 4/2006-CE. The reasoning turned on the specific description in the exemption notifications, read with the principle that an assessee may adopt the more beneficial entry where two entries are available. On limitation, the appeal period ran from supply of the assessed Bill of Entry, not merely the assessment date, and the short delay from receipt was within the condonable range, so the appeal was not time-barred. en-us Mon, 13 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2622 Bulk drugs specifically named in List 3 to Sl. No. 80(A) of Notification No. 21/2002-Cus. were treated as "drugs" for exemption purposes, so the importer could claim the more beneficial customs duty entry and the corresponding CVD exemption under Notification No. 4/2006-CE. The reasoning turned on the specific description in the exemption notifications, read with the principle that an assessee may adopt the more beneficial entry where two entries are available. On limitation, the appeal period ran from supply of the assessed Bill of Entry, not merely the assessment date, and the short delay from receipt was within the condonable range, so the appeal was not time-barred. Case-Laws Customs Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2622