2006 (8) TMI 191

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been filed by the revenue against Final 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate of Duty for Manufacture of Excisable Goods) Rules, 1996 [for short "the Rules"]. 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e manufacture of life-saving drugs or medicine specified in list-2 of the Exemption Notification. 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....