2003 (10) TMI 432

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....for the Appellant. Shri R.P. Pardeshi, DR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. These three appeals are against the same impugned order and involves the question as to whether for the purpose of Notification No. 48/77-C.E., dated 1-4-1977, goods exported under bond can be considered as duty paid clearances. The learned Advocate for the appellants....

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....e find that Notification No. 48/77 exempts samples of medicaments to the extent of 4% of the total duty paid clearances of all types of medicines during the preceding month. There is no restriction in the notification that clearances of exported medicines will not be taken into account. In fact, the lower authorities have already included medicines exported under claim of rebate in the computation....