Insulin manufactured using r-DNA technology eligible for customs exemption: CESTAT Chennai

Commissioner of Customs Vs Novo Nordisk India Pvt. Ltd. (CESTAT Chennai) CESTAT Chennai held that insulin manufactured using r-DNA technology would qualify as a mono component insulin and hence benefit of exemption notification under Notification No. 12/2012 – Cus. dated 17.03.2012 available. Facts- The respondent claimed to be importing the products viz., Insulatard, Mixtard and Actrapid which are human insulin and Novomix, NovoRapid, Levemir, Ryzodeg and Tresiba which are insulin analogues by classifying the same under HSN 30043110. The respondent has been filing Bills of Entry claiming ex...