1987 (7) TMI 446

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..... (T)]. - The appellants are not present today. We therefore, considered the matter on merits and heard Shri D.K. Saha, Ld. JDR. The appellants imported "Desmodur R"' and they paid duty on merits at the time of clearance. Later they applied for refund on the ground that it was a chemical having exclusive use in the manufacture of ammunition and was therefore covered under Notification No. 206/76- .....

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..... Besides, we feel that for the purpose of Notification No. 206/76, it is necessary that the imported chemical is used in ammunition but it is not necessary that it should be exclusively so used. Our view is also the view of the Ministry of Finance who in a instruction dated 18-1-1973 advised the Collectors that the ammunition chemicals are those chemicals which have uses in ammunition. 3.  We .....

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