2018 (1) TMI 636

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....h Nair 1. The fact of the case is that the respondents have claimed exemption notification no. 4/2006 dated 01.03.2006 vide Sr. No. 47 in respect of their final product namely Natural Micronised Progesterone under the name 'Sugest'. The department's case is that as per Sr. No. 47 of 4/2006 and list 3 of Sr. No. 58 the product covered under exemption is Natural Micronised Progesterone ....

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....y appellant is not made out of Natural Micronised Progesterone only but 15 more ingredients were added. Therefore the product manufactured by the appellant is not the same which is appearing at Sr. No.58 of list 3 of notification 21/2002-Cus. Therefore not eligible for exemption notification 4/2006-CE. 3. Ms. Mansi Patil, Ld. Counsel appearing for the respondent support the impugned order. 4. On....

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....d under Sr. No. 58 of the list 3 of notification 21/2002-Cus. Therefore it is eligible for exemption notification No.4/2006-CE. From the order of the 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 t....

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....ng the Bond before the Customs authorities, have imported the same in bulk at a concessional rate in terms of Notification No.21/2002 and manufactured PP medicine viz. Micronised Progesterone and marketed the same under the brand name/house mark as 'Sugest'. The product in questions in the market for a number of years and thus, it's usage has been proved beyond doubt. The lower authori....