9911796707
TMI Blog1984 (2) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... nst Order-in-Appeal No. S/49-1242/80R, dated 6-9-1980 passed by the Appellate Collector of Customs, Bombay. The importers M/s. Trichem Laboratories had imported methyl dichloro acetate ex. S.S. Canadian Express, bill of entry cash No. 2376, dated 14-5-1979. They claimed refund of the additional customs duty (countervailing duty) by virtue of Notification No. 55/75-C.E., maintaining that methyl dic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oro acetate was a general purpose organic intermediate used in various synthesis of organic chemicals and that the manufacturers have failed to demonstrate that the predominant use of the material was as an intermediate in the manufacture of drugs. 2. On the day of hearing on 10th February, 1984, the importer was not represented. The Bench, therefore, decided to hear the Department so that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To demand predominant use is impracticable and would defeat the object of the exemption to drug intermediate because even if there was a substance which was used predominantly as a drug intermediate, there is no guarantee that the position would not change with the advance in science and technology. We do not agree with the Appellate Collector s assessment that a drug intermediate should be the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter techniques and/or different procedures, processes can change not only the products and the raw materials and the system of production itself. 5. We accordingly allow the appeal and direct that relief be given without unnecessary delay. The Customs can make enquiries if they wish to satisfy themselves that the substance was indeed used as a drug intermediate as the factory is licensed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
