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G.SANKARAN, H.R.SYIEM, S.C.JAIN
Fairdeal Corporation (P. ) Ltd. – Appellant
Versus
Collector of Customs, Bombay – Respondent
G. Sankaran, Member (T)
1. The captioned appeals were initially filed as revision applications before the Central Government and have come as transferred proceedings, in terms of Section 131B(2) of the Customs Act 1962, to this Tribunal for disposal as they were appeals filed before it.
2. The issue involved in these three appeals is common and this common order disposes of all the appeals.
3. The issue is whether the chemical -GLYOXAL 40% -imported by the appellants (hereinafter referred to as FALRDEAL) was eligible for exemption from additional duty of customs with reference to Central Excise notification No. 55/75 dated 1-3-1975 as a "drug intermediate" falling under item No. 68 of the Central Excise Tariff Schedule (CET.)
4. The lower authorities held that the chemical was a raw material for the manufacture of a drug intermediate, namely, 2-Methyl Imidazole. It was a versatile chemical having multifarious uses. Since it was not exclusively or even predominantly used in the manufacture of drugs, it was not entitled to exemption as a "drug intermediate" in terms of the notification referred to above.
5. The appeal was heard on 18-11-1983. Shri Rajadhyaksha, the learned Counsel fo
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