Customs, Excise and Gold Tribunal - Mumbai
Bayer Diagnostics India Ltd. vs Commissioner Of Central Excise And ... on 14 May, 1999
Equivalent citations: 1999(66)ECC191
ORDER Gowri Shankar, Member (T)
1. Application is for waiver of deposit of duty of Rs. 1.06 lakhs.
2. We have heard both sides.
3. Duty has been demanded on samples of reagent strips and kits manufactured by the applicant which were utilised by it, either for testing in the course of production of goods, or kept as reference samples under the Drugs and Cosmetics Rules and thereafter destroyed after the expiry period of the strips in question. Duty has been demanded by the Commissioner on the manufacturer as taken place.
4. The contention of the advocate for the applicant that the goods have not been removed from the factory and therefore duty is not payable in terms of Rules 9 and 49 and also that they have been utilised become unmarketable either the expiry of having been utilised in the testing prima facie supported by the decision of the Tribunal in CCE v. Sudarshan Beopar Co. Ltd. and Bezal Pharma v. Collector of Central Excise, Mumbai 1998 (28) RLT 741.
5. The departmental representative's contention that the goods were not entered in the RGI register does not address the issue on the liability to duty.
6. Accordingly we waive deposit of the duty and stay its recovery.