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Documents citing C.C.E. Indore vs M/S Plethico Pharmaceuticals Ltd on 16 March, 2015

Inbisco India Pvt Ltd vs Ahmedabad-Ii on 13 August, 2024

4.3. We have also observed that as per the document submitted by the appellant the very same product under the same trade name i.e. Kopiko is imported as well as supplied to other countries and as per the documents the same has been classified under 1704 not only by foreign country but also in India. As per the value of this evidence the appellants get the support in their case. There is submission of the appellant that the original assessment once made on bill of entry is not challenged becomes final. The Custom Authority having been convinced that the product classification under chapter 17 cleared the goods at concessional rate of duty. This petition is supported by Tribunal's decision in the case of Tesa Tapes India Pvt Ltd. (Supra) wherein it was held that when the entry in custom and excise tariff are identical that the goods classified under any entry of customs must be adopted for classifying of said goods under the excise tariff as well.
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document

Commissioner Of Central Excise vs Relief Laboratories Pvt. Ltd on 7 June, 2016

6. If that as it may, the similar issue came up before the Tribunal in the case of CCE Vs. Group Pharmaceuticals Ltd.  2010 (261) ELT 238 (Tri-Bang) as also in the case of Cosme Remedies Ltd. Vs. CCE  2006 (203) ELT 567 (Tri-Mum) wherein the Tribunal held in favour of the assessee holding that the loan licensee is a manufacturer and the value as per the contract entered into needs tobe considered as a normal value/transaction value. The judgement of the Cosme Remedies was taken in appeal by the Revenue before the Apex Court and their Lordship in Civil Appeal as disposed of by the judgement as reported in 2015 (318) ELT 545 (SC) by holding that manufacturing of the drugs by the loan licensee would tantamount that they are manufacturers.
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document
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