TaxTMI 
TaxTMI 
2005 (12) TMI 441
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....t. [Order per : T.K. Jayaraman, Member (T). - This is an appeal filed by the Revenue against the Order-in-Appeal No. 43/2003 (H-l)-CE, dated 21-4-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The Respondents are manufactures of Bulk drug which are excisable. They claimed the benefit of Notification No. 8/95, dated 9-2-1995 in respect of the product '....
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.... the notification to recognize the licence/permission issued by the Drug Controller to manufacture the drugs as a valid condition for granting concession rate laid in the Notification No. 8/1995-CE, dated 9-2-1995 and 8/1996-CE, dated 23-7-1996. (2) Martindale Pharmacopoeia is to be treated as an unofficial pharmacopoeia of U.K. as there is no evidence to substantiate that it is an official pharm....
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....case also. 2. Shri K.S. Reddy, learned JDR appeared for the Revenue and none appeared for the Respondents. 3. The learned JDR reiterated the contention in the grounds of the appeal relying mainly on the decision in Micro Orgo Chem. 4. We have gone through the records of the case carefully. The main ground of appeal by the Revenue is that Martindale Pharmcopoeia is not an Official....