1983 (2) TMI 297 - AT - Customs

Summary

The appeal transferred to CEGAT Bombay under Section 131-B of the Customs Act involved the import of DL-Methionine covered under OGL C.V. dated 15-12-1976. The appellants argued that the OGL did not require the importer to be the manufacturer of drugs. The Tribunal found in favor of the appellants, stating that the OGL must be interpreted as per its wordings. The imported goods were used for manufacturing poultry-feed and had C.C.I. recommendations, leading to the appeal being allowed and fines refunded.