1997 (7) TMI 276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessees were manufacturing Sorbitol Solution. In classification list No. 1/29/90-91, dated 24-3-1990, they claimed benefit of Notification No. 31/88, dated 1-3-1988 which provided concessional rate of duty for Bulk Drugs. The Assistant Collector permitted the benefit subject to the condition that the end-use certificates were to be produced by the assessees. Against this order, the assessees appr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such condition and relied upon the judgment of the Bombay High Court in the case of Citric India Ltd. v. UOI reported in 1993 (66) E.L.T. 566. 3. We have carefully considered the rival contentions made before us. 4. It appears that a number of circulars were issued by the Board advising the field officers as to the modalities of administration of this notification. Prior to the cited circular .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the article was a drug or a drug ingredient, the order of the Tribunal holding that the exemption was available only if end-use was established was wrong. 6. We thus find that there was no requirement built into the notification for furnishing end-use certificate. The order of the Collector is proper and legal. The appeal from the Revenue has no merits and is dismissed. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X