2009 (6) TMI 10

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....th Mr. J. Sanghvi i/b. PDS Legal, Advocates for the respondents. [Judgment Per J.H.Bhatia, J.] - To state in brief, the respondents are manufacturers of Pharmaceutical product falling under Chapter 30 of the Central Excise Tariff Act, 1985. They inter alia manufacture Pediatric drop for children. They filed declaration under Modvat Scheme declaring the plastic dropper supplied with the bottle c....

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....oner (Appeals), the respondents filed Appeal No.E/473-93-BOM before the Customs, Excise & Gold Control Appellate Tribunal (CEGAT). That appeal was allowed by the order dated 1.10.1993. The Revenue filed Reference Application before the Tribunal. . The Tribunal framed the following question:- "Whether in the facts and circumstances of the case, the Tribunal, based on their interpretation of the ....