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TMI Blog1992 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved in the present appeal relates to the classification of imported goods, namely Cimetidine Powder and the availability of Notification No. 234/82-C.E., dated 1-11-1982. 2. Brief facts leading to the present appeal are that the appellants M/s. Franco Indian Biologicals Pvt. Ltd., Bombay imported a consignment of Cimetidine Powder under Bill of Entry, dated 1-1-1985. The same were asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing further that the benefit of Notification 234/82-C.E. is not applicable as the appellants were claiming classification under Chapter 14E of the Customs Tariff. Hence the present appeal. 3. To complete the record, a few facts may also be stated that the appellants also availed the Proforma Credit of Rs. 59,271.20 under Rule 56A of the Central Excise Rules, 1944 against the bank guarantee issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an ingredient in any formulation and, therefore, ex- empted from C.V.D. under Notification No. 234/82-C.E. being exempted goods of the description specified therein falling under Item 68 of the C.E.T. He also cited the case of Griffon Laboratories Pvt. Ltd. v. Collector of Customs, 1989 (41) E.L.T. 613, wherein it was held that benefit of a particular Notification is still available even when n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants that in case the present appeal is allowed with consequential relief, the same (consequential relief) be moulded in accordance with the bank guarantee and the undertaking given by the appellants in terms of the interim order of the Bombay High Court as aforesaid. 6. We have considered the submissions. It is an admitted fact on the record that the Revenue has classified the imported goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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