2020 (3) TMI 643

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....Commissioner (AR), for the Respondent. ORDER The brief facts of the case are that the appellant have imported bulk drug namely "Levodopa BP" under Notification No. 21/2002-Cus. under S. No. 80 of the notification which contain the condition of following the Customs (Import of Goods at Concessional Rate of Duty Manufactured on Excisable Goods) Rules, 1996. After receipt of the imported goods part....

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.... Baddi, addressed to the Assistant Commissioner of Central Excise, Kalol that the goods which were transferred from their Indrad Unit has been received by the appellant in their Baddi Unit. He submits that as per the notification, the condition prescribed is that the imported goods should be used in the manufacture of the excisable goods specified in the list 3. There is no dispute that the goods ....

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....er of C. Ex., Hyderabad v. Hetero Drugs Ltd., 2010 (262) E.L.T. 490 (Tri. - Bang.) (3)     Astrix Laboratories Ltd. v. Commissioner of C. Ex. & Cus., Hyderabad-I, 2009 (233) E.L.T. 372 (Tri. - Bang.) (4)     Aurobindo Pharma Ltd. v. Commissioner of C. Ex., Hyderabad-I, 2009 (247) E.L.T. 206 (Tri. - Bang.) (5)     Dr. Reddy's Laborat....

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....used in appellant's different unit located at Baddi, Himachal Pradesh. In this regard, we observe that the appellant have bonafidely applied to the Jurisdictional Officer regarding transfer of goods from their Indrad Unit to their Baddi Unit. And after transfer of goods, the Jurisdictional Officer of Baddi Unit has issued certificate regarding receipt of the goods in the Baddi Unit. Therefore, the....