2003 (11) TMI 383

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....Santosh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the assessee challenging the order passed by the Commissioner (Appeals) 13-7-1998. The issue relates to the claim of the appellant for concessional duty under Notification No. 8/95-C.E., dated 9-2-1995 in respect of the product manufactured by it. 2. The appellant is m....

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.... bulk drugs" and therefore, eligible for concessional rate of duty under S.No. 4 of Notification No. 8/95. The appellant also made an alternate contention that the combination of two bulk drugs is 'formulation' as defined in the explanation to the said notification. By order in original dated 29-3-1996 the demand under both the show cause notices was confirmed on the ground that the combination is....

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....e bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agent, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutical inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings o....