2002 (12) TMI 244 - AT - Central Excise

Summary

The appeal addressed the eligibility of exemption under Notification No. 104/82 for the product 'GLYOXAL' 40%. The Collector of Central Excise (Appeals) ruled in favor of exemption if the product was used as drug intermediates. Referring to a previous Tribunal decision, the appeal was dismissed, following the precedent set regarding the same product under a predecessor notification.