2019 (4) TMI 1841

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....tional Litigation policy. By filing ROM, Revenue has submitted that the dismissal of the appeal under the National Litigation policy was erroneous, since the issue involved in the present appeal falls within the exception clause (c) in para 3 of Instruction dated 17-8-2011, as amended by Circular No. 390/Misc./163/2010-JC, dated 17th Dec., 2015 in which the litigation policy was circulated. The said exception involved classification and refund issues which are of legal and/or recurring in nature. 2. The Ld. DR submits that the issue involved in the present appeal is that of classification of certain medicines imported by the respondent. He submits that the Final Order dated 5-10-2018 may be recalled and the issue may be decided on m....

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....ial character of efficacy as an anti-tubercular drug. Rather all the said active ingredients contribute to the effectiveness of the drug in combination. Since the items are essentially in the nature of "Combination Drug Formulation" different from the "Single Drug Formulation" for use as anti-tuberculosis drug, the same will be appropriately classified under sub-heading 3004 90 57 as "Other Anti-tubercular drugs" of Customs Tariff Act, 1975. The Adjudicating Authority held that the different medicaments as imported are classifiable under Heading No. 3004 90 57 of Customs Tariff Act, 1975 and therefore, there will be no exemption of Additional Customs Duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 as tariff ....

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....d, we have to rely on the General Rules for the Interpretation of the Schedule to the Customs Tariff. Rule 2(b) provides that any reference to a Heading to a material or substance shall be taken to include a reference to mixture or combinations of that material or substance with other materials or substances." In other words, a reference to a medicament containing Rifampicin shall be taken to be a reference to medicament containing combinations of Rifampicin with other drugs. In the imported antitubercular drugs, Rifampicin is the main constituent i.e. it is the medicament of Rifampicin and has to be classified under 3004 90 52 and therefore entitled to benefit of Notification 10/2007 and therefore exempt from Additional Customs Du....