2005 (10) TMI 303

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.... Shri R.G. Sheth, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appeal arises out of the order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) rejected the department's appeal before him as unsustainable. The Revenue is in appeal against this order. 2. Briefly the facts are that the respondents claimed exemption in res....

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....chedule) of DPCO/or are not single ingredient bulk drugs. He held that the proper authority to categorise the drugs into Ist or IInd Schedule is the Government under para 27 of DPCO 1987. He also held that on reclassification of goods the Department can demand duty only prospectively. 4. The Revenue contends that the Commissioner (Appeals) failed to examine the admissibility of the exempti....

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....n for past period of six months when classification is reviewed by the Department; that in the present case, the Department can issue a demand under Section 11A for past period of six months. 5. Heard both sides. 6. Notification 29/88 exempts all formulations based on the list of bulk drugs specified in the first schedule to the DPCO either individually or in combination with other....