Case Law Details
Intas Pharmaceuticals Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
Notification No. 50/2017-cus, Dated: 30/06/2017 Benefit Cannot be Denied for Goods imported and Used in Loan Licensee’s Factory
Introduction: In a significant decision, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has ruled in favor of Intas Pharmaceuticals Limited, providing relief and upholding the eligibility of the company for the benefit of Notification No. 50/2017-cus. The central issue revolved around whether Intas Pharmaceuticals could be denied the benefits solely because the duty-free goods they imported were used at the factory of a loan licensee, M/s Tuton Pharma in Ahmedabad, rather than their own factory.
Detailed Analysis:
1. Background of the Case: Intas Pharmaceuticals Limited, a renowned pharmaceutical company, had imported Lactulose for use in the manufacturing of Lactulose Solutions (LOOZ) and Lactulose Oral Powder (LOOZ SPRINKLES) under 33 Bills of Entry, spanning from September 15, 2017, to March 25, 2019. The case primarily focused on their eligibility for the benefits offered by Notification No. 50/2017-cus, Dated: 30/06/2017
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