Per K.S. Venkataramani : The appellants herein manufacture various bulk drugs including Mebendazole during the manufacture of which a substance known as 3-4 Diamine) Benzophenone (DABP) emerges as an intermediate product. The jurisdictional Assistant Collector of "Central Excise, Kalyan Division off Bombay-Ill Collectorale by his order dated 26.5.87 held that DABP at intermediate stage is classifiable as other organic compound under Sub-heading 2913.00 Central Excise Tariff Act. He overruled the appellants contention that at that stage DABP is in crude form and not goods at all since it is not marketable at crude stage. They had also in this regard produced an affidavit from one Dr. R. Maheshwari who said that crude DABP is different from purified DABP and that DABP in its crude form which is used for captive consumption in manufacture of Mebendazole is a product which cannot be bought and sold in the market. The Assistant Collector in repelling these contentions invoked Rule 2 of the Rules for the interpretation of the Tariff which lays down that when a product has the essential character of the finished product it should be classified under the same heading. The Assistant Co