2016 (4) TMI 111

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....in, CA Shri V.S. Sejpal, Adv For the Respondent : Shri, Superintendent Commissioner (AR) ORDER Per M. V. Ravindran These two appeals are against Order-in-Appeal Nos: US/527/RGD/2011 & US/523 & 524/RGD/2011 both dated 30/12/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. Heard both sides and perused the records. 3. The period involved in both these appea....

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....ducts manufactured by them. The Food and Drug Administration of USA certifies the quality of the products which enables the appellant to sell the products in USA, where it is statutorily required that the such products needs to be certified by US FDA. It is the case of the appellant that the certification is nothing but a statutory requirement and the amount paid by them to US FDA are nothing but ....