CESTAT Ahmedabad Remands Case on Duty Exemption for Clinical Trial Drugs

Lambda Therapeutic Research Limited Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

The case concerns a demand of ₹6,11,800 raised against Lambda Therapeutic Research Limited for the period 2007–2008 to 2011–2012. The demand was based on the department’s contention that the company’s import of bioequivalence drugs for clinical trials was not entitled to the claimed exemption. The Commissioner (Appeals) had denied the benefit on the ground that the application under the Drugs and Cosmetics Act should have been filed in “Form 44.”

The appellant argued that this finding was

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