1986 (12) TMI 254

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..... sent for the respondents in spite of notice of date of hearing issued on 11-9-1986 and sent by registered AD post. We proceed ex parte against the respondents and have heard Shri Sundar Rajan, J.D.R for the appellant i.e. Collector of Customs, Bombay. Shri Sundar Rajan submitted that Phenol USP grade is not a drug and, therefore, would not be eligible for exemption under Notification No. 234/82-C. .....

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..... rug intermediate for the predecessor Notification No. 55/75-C.E., dated 1-3-1975. He submitted that the respondents at no stage claimed that Phenol USP grade is a drug. He urged that in view of the Bombay High Court decision the matter may be remanded for de novo consideration to the lower authorities. 2. We have carefully considered the submissions of Shri Sundar Rajan. We do not see what purp .....

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