2004 (3) TMI 533

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....or the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This appeal is filed by the Revenue against Order-in-Appeal No. 195/2001/(H-I)/C.E., dated 22-11-2001 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. Shri B.R. Jagadish, DR, appearing for the Revenue stated that the respondents are manufacturing Amilodipine Besylate falling under sub-heading No. 2942.0....

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....ture of the said product. The product manufactured by them did not confirm to any pharmacopoeial standards listed in any pharmacopoeia. Accordingly show cause notices was issued to them which were adjudicated by Assistant Commissioner of Central Excise Division-7, Hyderabad. The exemption claimed under Notification 8/96, was denied and they were asked to pay duty at the rate of 20% ad valorem. App....

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....aid concessional duty. It would be pertinent to mention here that the bulk drug as defined in the said notification also covers "other standards specified in the Second Schedule to the Drugs and Cosmetics Act...." Hence, bulk drugs which confirm to pharmacopoeia or other standards specified would be eligible for the said concessional duty. It, however, appears that the Central Excise Authorities a....

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....emicals and Fertilizers, Department of Chemicals and Petrochemicals under their OM No. 350/23/7/98/PT-II, dated 13-10-1999 has clarified that bulk drug as defined in Notification No. 8/96, dated 23-7-1996 also covers other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940. As per explanation given at Reference No. 28.21 for the purpose of this notification 'bulk drugs....