2016 (4) TMI 111

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....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 appeals is 18/04/2006 to 31/03/2008. The lower auth....

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....ministration 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 fees. 5. With regard to the contentions raised ....