1987 (1) TMI 243 - AT - Customs

Summary

The appellants imported 'Dimethyl Sulphoxide' claiming exemption from CV duty as a drug intermediate. The Assistant Collector and Appellate Collector rejected the claim. The Tribunal found that the exemption notification could not be extended to additional duty of customs. Citing a Supreme Court decision, the Tribunal dismissed the appeal as the imported goods were not entitled to the exemption.