1997 (8) TMI 292

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..... Jain, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Additional Collector of Central Excise, Baroda dated 13-1-1992/21-2-1992. 2. Learned Counsel stated that the issue relates to the classification and clearance of Ibuprofen I.P. 3. The appellants are manufacturer of drugs and medicines and had been regularly ....

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....ll duty clearance inasmuch as in the view of the Department, the item as manufactured and cleared was in the nature of a bulk drug classifiable under 2907.90 and not under 3003.20 and further, they were not entitled even to the benefit of Notification No. 234/86 dated 3-4-1986 in the absence of any prescribed certificate from Drug Controller to the Government of India and therefore, they were liab....

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..... of India because they already had a drug licence and therefore, the procurement and submission of such a certificate was only a formality subject to which they were otherwise entitled to the benefit of Notification No. 234/86 and the clearance of bulk drugs under nil rate of duty therefore, in effect no duty was payable either way. 6. It was also their submission that the learned Additio....

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....d in the impugned order. 8. We have considered the above submissions. We observe that the learned counsel's contentions have strong force. He has shown to us the Classification Lists No. 1/86 (16/86) and 4/86 (87/86) in which the item has been declared along with the unit of assesssment as Kgs. and these classification lists have been approved finally allowing clearance at nil rate of duty....