PFIZER LIMITED Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THE petitioner prays that the orders dated September 14, 2001 and October 18, 2001, copies of which have been produced as Annexures P. 10 and P. 12 be quashed. By the first order, the Commissioner (Appeals), Central Excise and Customs, Chandigarh, has disposed of the petitioner's application for waiver of pre -deposit. It has been observed that the adjudicating Authority had raised a demand of Rs. 3,46,31,643/ -. The petitioner was directed to deposit an amount of Rs. 1 crore within 15 days. The petitioner sought review of this order. The request was declined vide order dated October 18, 2001. Hence this petition.

(2.) THE petitioner alleges that 'Salinomycin 350 Mycelia' as manufactured by it, is a supplement to the animal -feed. It would, thus, be covered under Tariff Item 23.02. The petitioner maintains that no duty is chargeable on this product.

(3.) WHATEVER be the merits of the case, the short question that arises for consideration before this Court is - Has the competent authority erred in directing the petitioner to pay an amount of Rs. 1 crore as contemplated under the provisions of Section 35F ?