1996 (9) TMI 228

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....21 thereof. The Assistant Collector of Central Excise, Bulsar approved the classification of bulk drugs under Heading 29.13 of the Central Excises Tariff Act, 1985 but denied the benefit of the Notification on the ground that it is not a bulk drug within the meaning of the explanation to the Notification as it does not conform to any pharmacopoeial standards and on the ground that the certificate issued by the Deputy Drugs Controller to the Government, produced by the respondents, was not acceptable as a substitute for the certificate from the Drugs Controller, which was the requirement of the Notification. 2. The lower Appellate authority accepted the contention of the assessees that the Tinidazole is mentioned in Martindale Extra ....

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....quest you to kindly issue us a certificate for our above two bulk drugs so as to enable us to submit to the Central Excise Department. We request you to kindly issue us a required certificate which will be highly appreciated." It is obviously in response to this letter that the certificate dated 27-6-1986 has been issued by the Deputy Drugs Controller, certifying that the claims of the respondents for bulk drugs including Tinidazole as manufactured under valid Drug Licence are eligible for exemption under Ministry of Finance Notification No. 234/86, dated 3-4-1986 for Central Excise duty. The lower Appellate authority has rightly held that once the Competent Authority is satisfied that Tinidazole is a bulk drug within the meaning of B....

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....of the Drugs Controller". Therefore, when a senior officer like a Deputy Drugs Controller signs a certificate it should be deemed to be in terms of the impugned notification. This issue had come to the notice of the Madhya Pradesh High Court when delivering the judgment in the case of Jayant Vitamins Limited v. Union of India, 1991 (53) E.L.T. 278 (M.P.), although, it must be stated that this was not made an issue of. In this case the eligibility of certain drugs to the very notification was in question. Following impression is taken from Para 18 of the judgment : ". . . . Therefore, what was necessary for seeking the exemption was to obtain a certificate from the Drugs Controller to the Government of India to the effect that the product....