https://www.taxtmi.com/caselaws?id=31626 Rule 57CC(1) applies only where common inputs are used to manufacture both dutiable and exempted final products without separate input accounts. Medicaments cleared for export were found, by their nomenclature and trade description, to be patent or proprietary medicaments under Note (2)(ii) to Chapter 30 because they bore a non-pharmacopoeial name, a registered brand name, or another mark indicating trade connection. They were therefore classifiable under Heading 3003.10 as dutiable goods, not exempted final products. On that basis, Rule 57CC(1) did not apply and the demand raised under that provision could not be sustained. en-us Tue, 29 Apr 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31626 Rule 57CC(1) applies only where common inputs are used to manufacture both dutiable and exempted final products without separate input accounts. Medicaments cleared for export were found, by their nomenclature and trade description, to be patent or proprietary medicaments under Note (2)(ii) to Chapter 30 because they bore a non-pharmacopoeial name, a registered brand name, or another mark indicating trade connection. They were therefore classifiable under Heading 3003.10 as dutiable goods, not exempted final products. On that basis, Rule 57CC(1) did not apply and the demand raised under that provision could not be sustained. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31626