Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1997 (1) TMI 294

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with the importability of material Lithium Metal. The question involved in this case is whether Lithium Metal is a drug intermediate or not. 2. It is the case of the appellant that they have imported this item under the heading OGL, they had imported one of the earlier instalments sometime on 9-11-1990, and subsequent instalment under the said contract when it was imported on 2-1-1991, the Custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A is manufactured from Lemon grass oil (Citral) via a series of chemical intermediate steps. Lithium is reacted with Ammonia to obtain Lithium Amide which in turn reacts with Acetylene to give Lithium acitylide. This Acitylide is reacted with Methyl Vinyl Ketone to obtain Lithium Pentolate which on further processing gives 3-Pentol. 3-Pentol is converted to Vitamin A by a series of steps. It has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Customs, Bombay - 1984 (16) E.L.T. 368 to show that intermediate are organic chemical which may be considered as chemical stepping stones between the parent substance and the final product. The distinction between an intermediate and an end-product is not always precise". He invited my attention to the Paragraph 12 of the said Judgment three various definitions contained in the Dictionary have b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to retract it (sic). 5. In my view natural justice cannot be treated in a strait jacket. The finding of the lower authorities is based on the chemical process described by the appellant s themselves in page 18. The reference to Dy. C.C. does not militant against the processes mentioned by the appellants. In my view therefore, since Lithium Metal does not form part of the end product, even thoug .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates