whether the pharmaceutical product, which is a formulation of Diphenoxylate Hydrochloride with Atropine Sulphate is covered for full duty exemption under notification no. 6/2002 ... mentioned various bulk drugs including Atropine but it did not cover by Diphenoxylate Hydrochloride. As per the explanation to serial no. 57 of the notification
Phenotil which is said to
a pharmaceutical product with formulation of Diphenoxylate
Hydrochloride with Atropine Sulphate. According to the appellant,
formulation of Diphenoxylate Hydrochloride with ... various bulk drugs including Atropine. The
view of the Department was that Diphenoxylate Hydrochloride being a
major constituent (99% by weight), the formulation
period from 22nd December 1999 to 30th June 2000 on clearance of diphenoxylate hydrochloride from their unit at Belapur to their unit at Ankaleshwar
