G. Sankaran, Member (T)

1. The captioned appeal was initially filed as a Revision Application before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before it.

2. The issue arising for determination in the present case is whether the consignment of Thymol B.P. Grade imported by the appellants was eligible for exemption from levy of additional (countervailing) customs duty in terms of Central Excise Notification No. 55/75. The lower authorities denied the benefit of the said notification on the ground that Thymol by itself was not a drug or a drug intermediate.

3. In the hearing before us on 14th June 1984, Shri Sogani, Consultant, for the appellants, submitted that the Customs authorities had classified the goods under Heading No. 29.01/45(13) of the First Schedule to the Customs Tariff Act, 1975 for the purpose of levy of basic customs duty. In the circumstance, it was not correct to deny the benefit of Notification No. 55/75. Shri Chandramouli, SDR, could not say what was the basis for the customs authorities to adopt the apparently contradictory