2002 (12) TMI 533 - AT - Customs

Dane Salt required for manufacture of Amoxycillin - Exemption under Notification No. 64/79-Cus.

Summary

The case involves the grant of exemption for Dane Salt used in manufacturing Amoxycillin under Notification No. 64. The appellants submitted the required certificate beyond the stipulated three-month period. The Commissioner rejected the claim due to the delay. The Tribunal remanded the case to the Assistant Commissioner for consideration of the certificate and reasons for the delay before passing a fresh order. Appeal allowed for remand.