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G.SANKARAN, H.R.SYIEM, S.C.JAIN
Aravind Chemical Industries – Appellant
Versus
Collector of Customs, Bombay – Respondent
G. Sankaran, Member (T)
1. The captioned appeal was initially filed as a Revision Application to the Central Government which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.
2. The simple question involved in the present dispute is whether the chemical Gamma Picoline imported by the appellants for the manufacture of Isonicotinic Acid was eligible for the benefit of exemption from additional (countervailing) duty in terms of Central Excise Notification No. 55/75 as a drug intermediate. This claim was not accepted by the lower authorities and hence the present appeal.
3. Shri S.N. Chari submitted on behalf of the appellants that the imported substance was used by them in the manufacture of Isonicotinic Acid which was a drug intermediate. This intermediate was sold by them to M/s. Pfizers India Ltd., a drug manufacturer, who in turn used the intermediate in the manufacture of Isonicotinic acid hydrazide (INH)-an anti-T.B. drug. It could thus be seen that Gamma Picoline was a drug intermediate. In support of his contentions Shri Chari relied upon the Certificate dated 27-12-1979
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