1991 (3) TMI 282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... only two appeals against the common order of the Collector (Appeals). 2. The main ground made out by the Revenue in this appeal is that during the material period of import from 28-2-1986 to 17-7-1986, Notification No. 45/79-Cus. was not applicable to bulk drugs and that the imported goods did not figure in the Notification No. 208/81-Cus. The Notification No. 382/86-Cus. amending Notification No. 45/79-Cus. was issued only on 18-7-1986 to grant exemption to the goods which were specified in Chapter 99. Hence, there was no notification available at the material time for grant of exemption to the imported goods. 3. We have heard Shri Jayaraman, learned JDR for the Revenue and Shri D.N. Kohli, learned Consultant for the respondents. Sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which the imported item was omitted. The Notification No. 382/86-Cus. restored the benefit which had been withheld by amending Notification No. 174/86. The Notification No. 382/86 was a clarificatory notification and it had effected from the date of introduction of Chapter 99. He submitted that there was no infirmity in the order and sought for dismissal of the appeal. 5. We have carefully considered the submissions made by both the sides and perused the records. The question is as to whether imported item Cyclophosphamide for injection and tablets is entitled for benefit of Notification No. 382/86 retrospectively from the date of introduction of Chapter 99. 6. Notification No. 45/79-Cus., dated 1-3-1979 was applicable to specified bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he item Cyclophosphamide will not fall within Chapter 99 for eligibility of nil rate of duty. 8. Notification No. 382/86-Cus., dated 18-7-1986 reads as hereunder - "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 45-Cus., dated the 1st March, 1979, namely - In the said notification, in the first proviso, for the words, "life saving drugs and medicines specified", the words and figures "life saving drugs and medicines falling within Chapt....