1986 (12) TMI 254 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the eligibility of Phenol USP grade for exemption under Notification No. 234/82-C.E. The appellant argued that it is not a drug, but the Bombay High Court had previously held it to be a drug and drug intermediate. The Tribunal upheld the relief granted to the respondents by the Collector (Appeals) based on the Bombay High Court's decision, dismissing the appeals. (Case Citation: 1986 (12) TMI 254 - CEGAT, New Delhi)