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G.SANKARAN, HARISH CHANDER, K.PRAKASH ANAND
Collector of Central Excise, Bombay-I – Appellant
Versus
Pharmaceutical Capsules Laboratories – Respondent
K. Prakash Anand, Member (T)
1. This is an appeal filed by the Collector of Central Excise, Bombay-1, against Order No. M-2430-2431/ BI-879-88Q/84 dated 18th December, 1984, passed by the Collector of Central Excise (Appeals), Bombay.
2. It is stated that the respondents are manufacturers of Empty Hard Gelatine Capsules. They had filed. a classification list in respect of this product and claimed exemption for it as a drug intermediate, as per Notification No. 62/1978. The classification list was approved accordingly. Later on, however, it was considered that empty gelatine capsules were not "drug intermediate" and that the respondents were not eligible for exemption. Accordingly, a show-cause-cum-demand notice was issued to the respondents on 24th November, 1978, making a demand of duty amounting to Rs. 2,36,530.45 for the period from July to October, 1978. The demand notice was confirmed by the Assistant Collector on 7th October, 1981, holding that gelatine capsules are used principally as containers/carriers for drugs to be administered and do not by themselves function as drugs. Referring to the opinions of the Deputy Chief Chemist and the Drug Control authorities, it was he
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