2004 (8) TMI 421

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....t. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides at length. The appellant-company, M/s. Cipla Limited, developed a new drug named "Deferiprone" for treatment of Thalassemia and after successful clinical trials, the results of which were monitored by the Drugs Controller, obtained a licence to manufacture and market the same s....

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....urther cite the following case laws to support their claim that at the stage of clinical trial, the drugs which were manufactured and freely distributed cannot be considered as goods for the purpose of levy of excise duty :- (1)        Union Carbide India Ltd. v. U.O.I. & Others - 1986 (24) E.L.T. 169 (S.C.) - To become 'goods' an article must be something whi....

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....l trial does not attract excise duty and hence the extended period of limitation cannot be invoked. They further state that in the very first budget after they started production, the impugned goods have been exempted totally from excise duty in view of the fact that the same was an essential life saving drug developed indigenously in India for a disease which is not very common in the western wor....