1985 (1) TMI 217 - AT - Customs

Summary

The appeal was transferred to Appellate Tribunal CEGAT, New Delhi under Section 131-B of the Customs Act, 1962. The issue was whether Acetyl Acetone used for Sulphadimidine production qualifies for duty exemption. The claim for refund was rejected, but Tribunal's previous decision supported the exemption. The appeal was allowed, directing duty exemption for Acetyl Acetone used in drug manufacturing.