1990 (2) TMI 266 - AT - Customs

Benefit of exemption under Notification No. 234/82-C.E., dated 1-11-1982 as amended available.

Summary

The issue in the case was whether 'Morphazinamide Hydrochloride' imported by the appellants was entitled to exemption from additional duty of customs. The lower authorities had denied the refund claims of the appellants. However, the appellate tribunal found that the imported substance conformed to pharmacopoeial standards based on various certifications and evidence provided. As a result, the tribunal set aside the impugned orders and allowed the appeals in favor of the appellants.