2002 (2) TMI 1075

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....None, for the Respondent. [Order per : 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 co....

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....Representative (the respondent being absent 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 be....