2005 (12) TMI 441

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...., for the Respondent. [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 ....

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....ny other country. There is no such provision under 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 ....

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....ground was in order. The ratio of the findings of the Tribunal is very much applicable to the instant 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....