TaxTMI 
TaxTMI 
2007 (8) TMI 131
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....1/2002-Cus. (Sl. No. 80 read with List No. 3) in respect of Basic Customs Duty (BCD) and the benefit of Notification No. 4/2006-CE (Sl. No. 47) in respect of countervailing duty (CVD). On this basis, the appellants wanted the assessments to be revised with consequential refund of differential duty. They preferred appeals against the assessments to the Commissioner (Appeals). The appellate authority found that the goods imported by the appellants figured in List No. 3 attached to Sl. No. 80 of Notification No. 21/2002. It, however, did not accept the appellants' argument based on the Drugs (Prices Control) Order, 1995 that a 'bulk drug' was also a "drug" and, therefore, the subject goods were eligible for the benefit of Sl. No. 80(A) of the ....
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....on merits. As regards the said Bill of Entry No. 184992 dated 3-7-2006, the assessee's appeal was dismissed on the sole ground of limitation. Appeal No. C/100/2007 before us is against such dismissal of appeal as time-barred. The remaining appeals before us are against the appellate Commissioner's order affirming the assessments of other Bills of Entry on merits. 2. After examining the records and hearing both sides, we note that it is not in dispute that the goods imported by the appellants were 'bulk drugs'. The entries against Sl. No. 80 of the Table annexed to Notification No. 21/02-Cus. are as follows :- S.No. Chapter or Heading No. or sub-heading No. Description of Goods Standard rate Additional duty rate Conditio....
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....sessee was required to follow the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 so as to be eligible for the benefit of Sl. No. 47(B) of the Central Excise Notification. 3. One of the reasons cited by learned JDR for denying the benefit of the Notifications to the appellants is that they did not claim such benefit at the time of imports. This view cannot be upheld as it is settled law that the benefit of an exemption Notification can be claimed at appellate stage also vide Share Medical Care v. Union of India - 2007 (209) E.L.T. 321 (S.C.). 4. The substantive question to be considered in these appeals is whether the goods imported by the appella....
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....dmissible to the assessees. The relevant portion of Notification No. 11/97-CE considered by WZB is reproduced below :- Sr. No. Chapter Or heading No. or sub-heading No. Description of goods Standard Rate Additional duty Rate Condition No. 43 28,29,30 or 38 The Following goods, (A) The life saving drugs or medicines (including diagnostic test kits) specified in List 2. Nil Nil - (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above. Nil - - (C) Other life saving drugs or medicines Nil Nil 7 M/s. Burroughs Wellcome (I) Ltd. had imported P....
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....same principle, we hold the view that, if two entries in an Exemption Notification are applicable to a given goods, the assessee can legitimately claim under the more advantageous entry. Therefore, we are inclined to follow, with approval, the view taken by the co-ordinate Bench in the case of Burroughs Wellcome (I) Ltd. & Pfizer Ltd. 5. In the instant case, admittedly, the 'bulk drugs' imported by the appellants were specifically mentioned in List 3 appended to Sl. No. 80(A) of Customs Notification No. 21/02 and are liable to be considered as 'drugs' mentioned at 80(A). It is beyond doubt that 'bulk drugs' are also 'drugs'. They are so defined under the Drugs (Prices Control) Order, 1995 also. The imported goods, which are specified in ....