2018 (8) TMI 1274

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....ue submits that another appeal against the same order is filed which is numbered as E/1977/2010 and submits both can be taken up together. We called for the case papers and on perusal of same find it so, as in both these appeals the same Order-in-Appeal is contested by the Revenue the appeals are taken up for disposal by a common order. 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the respondent herein are manufacturers of P or P Medicaments falling under Chapter 30; are manufacturing "Oxytetracycline Injectable Solution (Veterinary)" manufactured on Loan License basis to M/s Indian Immunologicals Limited, Hyderabad; claiming exemption from payment of duty under Sl. No. 57 of exemption Noti....

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.... Authority has erred in treating  "Oxytetracycline Injectable Solution (Veterinary)" as being derivative of "Tetracycline Hydrochloride". To come to this conclusion, the First Appellate Authority has relied incorrectly on the certificate issued by an expert Dr. Sri Badri Prasad, who was Director, Revenue Laboratories (retired), Government of India, Ministry of Finance. He would submit that the benefit of notification needs to be extended only to bulk drugs specified in the said notification. 6. Learned Counsel appearing for the respondent draws our attention to entry No. 57 and submits that the said entry contemplates for exemption formulations manufactured from bulk drugs specified in list No. 2. It is his submission that the defin....

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.... attention to the monthly returns filed for the month of January, 2005 and submits that the clearances of the product claiming exemption was indicated though the notification number mentioned is 06/2003 which is a typographical error. 7. On careful consideration of submissions made, we find that the facts as stated herein above are undisputed. 8. On merits, we find that the appellant has a case in their favour. On perusal of entry No. 57 in notification No. 06/2002 indicates as under: 57 30 Formulations manufactured from the bulk drugs specified in List 2       Explanation.- For the purposes of this notification, the expression "formulation" means medicaments processed out of or containing one or mo....