2006 (8) TMI 191

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....nal Order No. C-l/60, dated 8th of January, 2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai [for short "the Tribunal"] in Appeal No. E/l665/00-Mum. whereby the Tribunal has granted exemption to the assessee under the notification in question. 2.Heard the counsel appearing for the parties. 3.Facts giving rise for filing the present appeal in br....

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....]. Rule 3 provides for registration of a manufacturer intending to avail of the benefit of an exemption notification. Rule 4 is the provision for filing an application by the manufacturer to avail of the benefit. Sub-rule (2) of Rule 4 of the Rules reads as under : "(2) The manufacturer shall also give undertaking on the application that the imported goods shall be used for the intended purpose."....

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....cation. The proceedings have been misdirected as they have over-looked the factor that the Polymyxin B-Sulphate imported is squarely entitled to exemption under item (A) of Serial No. 43A of the Notification as it is specified as a life-saving drug or medicine in list-2 to the Notification." 6.The Tribunal applying clause (A) of Entry 43 instead of clause (B) thereof for the first time granted th....