2018 (1) TMI 636

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... list 3 of Sr. No. 58 the product covered under exemption is Natural Micronised Progesterone tablet whereas the appellants product consist of various ingredients namely Lactose N-Ex, Maize Starxch, Sodium Starch Glycolate N-Ex, B- Cyclodextrin N-Ex, Aerosil (Colloidal Silicon Di-oxide) N-Ex, Carbomer 940N-Ex, Sodium Bicarbonate, Methyl Paraben, Glycerine Iso-Propyl Alcohol, Magnesium Sterate N-Ex, Talc and Adipic Acid. Therefore the product is not alone Natural Micronised Progesterone, accordingly, exemption is not available. 2. Shri N.N. Prabhudesai, Ld. Supdt. (AR) appearing on behalf of the revenue reiterating the grounds of revenue's appeal submits that as per the notification only the product which is named in the list 3 of noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (Appeals) we have observed that after following various judicial pronouncements, given following findings: "5.3 In the following judicial pronouncements, it is held that Notification should not be construed in a manner, which defeats the very purpose of notification . (i) Herculas Tyre and Rubber Ind - 1983 (13) ELT 1017 (T) (ii) Asea Brown Boveri Ltd. - 2000 (121) eLT 666 (iii) Baxter (I) Ltd. - 2001 (130) ELT652 (iv) Pitamber Coated Paper - 2003 (157) ELT 297 (CESTAT) 5.4 From the above, it can be seen that before granting exemption to any product or item, there is a purpose and the purpose is decided on the basis of policy of the Government. It is a duty of the organs of....