9911796707
TMI Blog1988 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... - The question for decision in this batch of appeals, arising out of the same impugned order, is benefit of exemption in respect of additional duty (CVD) in terms of notification 55/75-CE, dated 1-3-1975 as amended by Notification 62/78-CE, dated 1-3-1978 or successor Notification 234/82-CE, dated 1-11-1982 on the goods Sorbitol an intermediate drug imported by the appellants. 2. The Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submitted that the Hon ble High Court in Kumar Prabhulal Shah case had held Sorbitol solution to be intermediate drugs eligible to benefit of exemption under Notification 55/75-CE, dated 1-3-1975. He drew particular attention to para 7 of the decision which recites that an earlier decision in Rakesh Enterprises case was followed by the High Court in Writ Petition No. 2190 of 1982 decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndar Rajan, JDR submitted that the Bombay High Court decisions had been challenged before the Division Bench of the Bombay High Court as also in Supreme Court. He also urged that the appellants -did not held L-4 licence for manufacture of drugs. They were only traders. He reiterated the contentions as found in the order of the lower appellate authority as also those urged before the Bombay High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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