1987 (1) TMI 243

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..... (T)]. - The appellants imported 'Dimethyl Sulphoxide' under a Bill of Entry No. C-290 dated 8-12-1981. Claiming that the imported goods were drug intermediate used for the manufacture of a basic drug, namely, Trimethoprim I.P., the appellants claimed exemption from CV duty in terms of Serial No. 19 of Central Excise Notification No. 55/75-CE dated 1-3-1975. The Assistant Collector of Customs r .....

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..... l Excise Notification No. 55/75 to the imported goods for purposes of a decision on CV duty, which is additional duty. The learned J.D.R. cited a judgment of the Tribunal (Orders Nos. 676-714/86-C dated 28-11-1986) and submitted that, according to this decision, an exemption notification, issued under Rule 8(1) of Central Excise Rules, could not be extended to additional duty of customs which is l .....

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..... reason of the definition of "duty contained in Rule 2, Clause (v) which according to the well recognised canons of construction would be projected in Rule 8(1), be read as granting exemption only in respect of duty of Excise payable under the Central Excises & Salt Act, 1944." 5. In view of this, we, following our earlier judgment, find that the goods imported by the appellants are not enti .....

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