9911796707
TMI Blog1989 (6) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners through their advocates wrote to the respondents on 6th December 1982 asking that the said goods be classified under Chapter 29.01/45 as an organic chemical. The said goods arrived in Bombay on 17th December 1982 and the petitioners through their advocates wrote to the respondents reiterating the said contention. They also requested that no countervailing duty should be charged in respect of the said goods in view of Excise Exemption Notification No. 104/82. On 21st December 1982 this writ petition was filed. On 29th December 1982 the petitioners through their advocates wrote to the respondents asking that Customs duty be levied on the said goods at the rate of 60% and for issuance of a detention certificate. They enclosed the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme for exports. It refers to Dextrose Anhydrous as a drug. A certificate has been issued by Universal Research and Analytical Laboratories on 19th October 1982 which states that Dextrose Anhydrous is an organic chemical which can be and is used as a drug and is included in the Indian Pharmacopoeia, 1966, and the U.S. and British Pharmacopoeias. It also states that Dextrose Anhydrous is a drug intermediate used in the manufacture of Sorbitol. The certificate issued by Italab on 15th January 1983 has already been referred to, as also the action of the respondents' Assistant Drug Controller. 5. No affidavit in reply has been filed. There is, therefore, no material to counter what has been referred to above. 6. Mr. Bulchandani, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excise duty. Having regard to this court's judgment in Century Enka Ltd. v. Union of India, 1982 E.L.T. 64, the Dextrose Anhydrous imported by the petitioners is not liable to additional duty. 9. The petitioners are entitled also to the issuance of a detention certificate for the period during which the said goods were detained by the Customs authorities. 10. The petition, therefore, succeeds and is made absolute in terms of prayer (c)(i), (ii) and (iv). The bank guarantee furnished by the petitioners pursuant to the interim order dated 9th February 1983 shall stand discharged. The respondents shall refund to the petitioners the additional duty paid in the sum of Rs. 58,529/-. There shall be no order as to costs. 11. Upon Mr. Bulchanda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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