TMI Blog1986 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Pacific Exports, Bombay has filed an appeal being aggrieved from order in appeal No. S/49-218/82-R dated nil dispatched on 31.12.1982 passed by the Collector of Customs (Appeals), Bombay. 2. Briefly, the facts of the case are that the appellant had imported liquid paraffin and had claimed it to be a medicinal product falling under item 68 of Central Excise Tariff and in terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 3. A notice of hearing was duly sent to the appellant by registered A.D. post and the appellants have sent their written submissions vide letter dated 27-8-1986 and have pleaded that the appeal may be allowed on the basis of the written submissions. 4. Shri R.S. Rajan, JDR, has appear on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndard and as such the benefit of notification could not be extended to the subject goods and the Collector of Customs (Appeals) had also rejected the same on the same ground as there was no claim that the goods were of pharmaceutical standard on Bill of Entry, indent and even the certificate referred by the appellant did not show that the goods were of pharmaceutical standard or of any drug standa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elsewhere specified. In the written arguments filed by the appellants, the appellants have referred to the judgment of the Tribunal in the case of Nav Bharat Enterprises (P) Ltd. v. Collector of Customs, Madras reported in 1983 E.L.T. 1134 where the issue involved was whether liquid paraffin was liable to duty under item 8 or item 11A or item 68 of the Central Excise Tariff. The Tribunal had co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has confirmed its earlier view. We have gone through the Bill of Entry, indent and other documents incorporated in the paper book filed by the appellant. Nowhere the appellant has been able to establish that the goods were of pharmaceutical standard. In the present matter there is no dispute as to its falling under Tariff Item 68. The certificate of analysis issued by Witco International at p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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