2015 (11) TMI 810

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....v. For the Respondent : Mr Manu Nair, Adv. Mr M Bhatt, Adv. Mr Arun Sehgal , Adv. for M/s Suresh A. Shroff & Co., Adv. JUDGEMENT 1. 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 to the Central Excise Tariff Act, 1985 (in short 'the....

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....sly 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". 3. It is on the aforesaid basis that the Revenue took the stand that the 'formulation' should contain those bulk drugs which are speci....