2015 (4) TMI 607

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....da, Adv. Ms Aruna Gupta, Adv. and Mr B Krishna Prasad, Adv. For the Respondents : Mr Manu Nair, Adv. Mr M Bhatt, Adv. Mr Arun Sehgal , Adv. for M/s Suresh A. Shroff & Co., Adv. ORDER The respondent assessee is the manufacturer of various medicines and products including the product called ' Strepto Pencillin Injection' which falls under Chapter Heading No. 2941.10 of the Schedule ....

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....omycin is mentioned therein and penicillin is conspicuously absent. In the table apart from those goods which are mentioned at serial no.1 , serial no.2 deals with formulations and the entry in this behalf reads as under: "If manufactured from the bulk drugs specified at serial no.1 above". It is on the aforesaid basis that the Revenue took the stand that the 'formulation' should con....