Delhi Court April 1985 Judgments

Wander Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(43)ELT503TriDel

1. The captioned appeal was originally filed as a revision application before the Central Government which, under the provisions 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 filed before it.2. The dispute in the present case is whether a consignment of benzoyl chloride imported by M/s. Wander Ltd., the appellants was eligible for exemption from additional (countervailing) duty of customs as a drug intermediate in terms of Central excise notification No. 55/75. The lower authorities rejected the claim on the ground that the substance was a general purpose chemical used for introduction of the benzoyl group in chemical synthesis of dyes, insecticides etc. and, hence, it could not be considered as a drug intermediate.3. Shri R.G. Sheth, Advocate, for the appellants, submitted before us that the chemical was used by them in the manufacture of Benzoylpas calcium N.F., an anti-T.B. drug. He cited Hawleys...