2002 (6) TMI 510

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....hri A.K. Pandit, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Dabur India Ltd., is whether the benefit of exemption under Notification No. 8/94-C.E., dt. 1-3-94 is available to 'Juri Tap' manufactured by them. 2. Shri K.K. Banerjee, learned Advocate, submitted that Serial No. 1 of Notification No. 8/94 exempts fro....

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.... on "Quinine" which is a bulk drug covered in the First Schedule to the Drugs (Prices Control) Order, 1987 (DPCO) ; that the Assistant Collector approved the said clarification list; that on appeal filed by the Department, the Commissioner (Appeals), under the impugned order, denied them the benefit of Notification No. 8/94-C.E. on the ground that the name of the drug is to be read with the specif....

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....ine. He also mentioned that Commissioner (Appeals) had relied upon the Trade Notice No. 32-C.E./90, dt. 22-3-90 of Chandigarh Collectorate and Trade Notice No. 34/10, dt. 26-3-90 of Madurai Collectorate which mentioned about the necessity to insist upon end use certificate in order to satisfy that the bulk drugs have actually been put to the use as specified in DPCO, 1987; that these Trade Notices....

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....e list of bulk drugs which are required for National Health Programmes and Quinine is mentioned for 'National Malaria Eradication Programme' and the specified end-use is relevant for availing of the exemption. We find substance in the submissions of the learned Advocate that Notification No. 8/94-C.E. does not contain any condition to the effect that the benefit of the Notification will be availab....