COMMISSIONER OF CENTRAL EXCISE, MUMBAI vs M/S. BURROUGHS WELLCOME (I) LTD. — C.A. No. 4445/2001

Case Summary: C.A. No. 004445/2001 Outcome: The Supreme Court set aside the Tribunal's order granting customs duty exemption to Burroughs Wellcome for imported Polymyxin B-Sulphate and remitted the case back to the Tribunal for fresh decision. The Tribunal had granted exemption under clause (A) of Entry 43 without properly addressing whether the Rules applied or allowing the company to change its exemption claim from clause (B) to (A) for the first time. Next Steps: Parties must appear before the Tribunal on September 25, 2006, for a fresh hearing to determine: (1) whether the Rules apply to the imported goods, and (2) whether the assessee could change its exemption claim mid-proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.