9911796707
TMI Blog1996 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellants imported Lactose and claimed the benefit of Notification No. 28/90-Cus., dated 20-3-1990. The Collector of Customs held that it is an admitted position that on examination the impugned goods were found to be as per the standards laid down in the Homoeopathic Pharmacopoeia of India. However, the Collector opined that the sole point for interpretation is the scope of the words `lactose of a kind used in homoeopathic medicines and after discussing the submissions made by the appellants held that the benefit of Notification 28/90-Cus. was not available to the appellants. 3. Shri L.P. Asthana, Learned Counsel appearing for the appellants submitted that the appellants had produced a certificate which was admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs reported in 1989 (40) E.L.T. 122 had held that the Department s contention that importer must be an actual user is necessarily implied in Notification 55/75. No such implication can be read in the notification in respect of goods which are admittedly drugs . Elaborating the facts of this case and the decision, the Learned Counsel submitted that under the Import Policy `Lactose (Sugar of Milk) is grouped under the heading `Drugs . The certificate produced before the adjudicating authority also indicated that the goods imported by the appellants were of a kind used in homoeopathic medicines and, therefore, following the ratio of this judgment they must be allowed the benefit of Notification 28/90. The Ld. Counsel also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of a kind used in homoeopathic medicines and, therefore the benefit of Notification 28/90 is available. 4. Shri Sanjeev Sachdeva, Learned SDR appearing for the respondent submitted that the sole point for determination before the Tribunal was the interpretation of the words `of a kind used in ; that the Collector went in detail while examining the importance of the words in the notification and held that the importer was not the actual user on the ground that the intention is to link the exemption with the use. Learned SDR submitted that the admitted position was that `Lactose was put to a number of uses and was not used only in homoeopathic medicines and therefore the benefit of Notification No. 28/90 cannot be extended to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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