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TMI Blog1988 (6) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ations on the ground that the goods imported are a drug and should be classified under Central Excise Tariff Item 68 and are exempted from countervailing duty (C.V.D.) under Notification No. 55/75. The original authority, namely Assistant Collector rejected the refund claims as untenable on the ground that the appellants herein have neither mentioned end product nor they have furnished drug licence, flow chart to show the end use of the item imported as drug intermediate manufactured in their factory. On appeal before the Collector of Customs (Appeals), the said Collector admitted the contention of the appellants herein that the goods imported were drugs. He has, however, observed that in order to avail the benefit of Notification 55/75 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the case of Rakesh Enterprises and Others v. Union of India Others [1986 (20) E.L.T. 906]. It is mentioned in the aforesaid judgment of the Tribunal that according to the decision of Bombay High Court in the case of Rakesh Enterprises (supra) it was not necessary to establish that the drug intermediate is actually so used. All that is necessary for the purpose of claiming exemption under the notification is to show that goods in respect of which exemption is claimed is drug or intermediate". The notification under consideration before the High Court of Bombay and before the Tribunal in the aforesaid cases was Notification 55/75 which is under consideration in the instant case as well. In view of this clear ratio, the learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be assessed under the said Tariff Item 11A it must be derived from refunding of crude petroleum and that it should not be a product obtained by reforming, blending or otherwise treating the products derived from refining of crude petroleum. So far as assessment under Tariff Item 8 Central Excise Tariff is concerned, learned advocate has pointed out that this has to be done on the basis of tests of flame height viscosity and bituminised contents and no such tests had been carried out by the department in the instant two consignments covered under the present appeal. Accordingly, there is no case for assessment of the goods under Tariff Item 8 as urged by the learned JDR. 5. We have carefully considered the pleas advanced on both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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