9911796707
TMI Blog1989 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants learned counsel in this case did not appear and he had submitted by his letter dated 28-11-88 that the written submissions submitted alongwith the said letter be taken into account and appeal be disposed of accordingly. The learned DR Shri A.S. Sunder Rajan was heard. 2. He has submitted that the short question in this appeal is whether the Collector (Appeals) was competent to atta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct is used as drug-intermediate. In view of this authority the learned DR submits that the appeal deserves to be dismissed. 3. The learned counsel in his written submissions dated 28-11-88 has submitted that the condition of end use is nowhere described in the notification itself. He further submits that in a subsequent notification No. 172/83-C.E., dated 30-6-83 Hydrazine Hydrate has been sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drugs. Some of the uses have been listed in the first para of the impugned order; these are for synthesis of agriculture, textile, photographic chemical, anti-oxidants, propellants and dyes. In view of the multiple uses the condition of end use had been rightly applied in the impugned order by the learned Collector (Appeals) as upheld by the Supreme Court in the case of Andhra Sugar relied upon by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of extending benefit of notification No. 55/75. 5. In the instant case it is an undoubted finding by the lower authority that the goods Hydrazine Hydrate is a chemical of multiple uses. It is also not on record that the goods imported are of pharmacopoeia grade. In these circumstances the impugned order is correct in law and on facts. 6. Before parting with the appeal, we may deal with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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