RANBAXY LABORATORIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The appellants are manufacturers of bulk drugs. Some of the goods cleared by them on payment of duty were received back for reprocessing. They were accordingly, subjected to processes like milling, blending, sifting, washing etc. and chemical processes like solvent treatment when required and thereafter re -packed and cleared without payment of duty. Such re -processing is covered by Rule 173H of Central Excise Rules.

(2.) The bulk drugs are liable to duty under Chapter 29 of the Tariff. That Chapter contains Note 11 which states as under : -

(3.) The impugned order has held that in view of the above Chapter Note, the appellant was required to pay duty at the time of clearance of reprocessed bulk drugs. It is the contention of the appellant that the impugned order is erroneous and the issue remains covered in favour of the appellants by the decisions of this Tribunal in the case of Luster Print Media Ltd. v. Collector of Central Excise, Meerut [2000 (119) E.L.T. 662 (Trib.)] and Pepsi Foods Pvt. Ltd. v. CCE, New Delhi [2003 (154) E.L.T. 387 (T)] [Final Order 207/2002 -D, dated 27 -2 -2003]. The learned Counsel further pointed out that the order of the Tribunal in the case of Pepsi Foods Pvt. Ltd. v. CCE, Chandigarh remains confirmed by the Supreme Court in view of the dismissal of Revenue's appeal against that order in Civil Appeal No. CAD 2515/2002, dated 10th February, 2003, The learned SDR has sought to distinguish these decisions on the ground that in the present case, the batch number, expiry date etc. of the bulk drugs has undergone change during the re -processing.