2020 (3) TMI 643

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....lant. Shri T.K. Sikdar, Assistant 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.....

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....y the Superintendent, Central Excise Range, 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 ....

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....- Mumbai) (2)     Commissioner 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.....

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....the demand by the Revenue is that the goods so imported under Notification No. 21/2002-Cus. was 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 Ba....