2002 (2) TMI 1075

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Gowri Shankar, Member (T)]. - Entry 21 of the Schedule to Notification No. 104/82 exempts from duty all drugs, medicines, pharmaceuticals and drug intermediates not elsewhere specified and classifiable under Item No. 68 of the Tariff. By amendment made on 22-6-1982, the word "pharmaceuticals" was omitted from this entry. The respondent to this appeal continues to avail of the benefit under th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and unrepresented), we find ourselves unable to accept this proposition. The notification does not explain the scope of the term "medicine" or the term "pharmaceutical", and it appears to us, there is a considerable overlapping between these two words. There is a total absence of any material in the appeal of the department to make a valid distinction between these two terms and to say that the pr....