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TMI Blog1986 (10) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per: S.D. Jha, Vice-President (J)]. - The question for decision in this appeal by the Collector of Central Excise, Bombay-II is whether respondents manufacture Dimethyl Sulphate is eligible for exemption under Notification 55/75-C.E., dated 1-3-1975 as drug intermediate. 2. The Central Government in exercise of powers conferred by sub-rule (1) of Rule 8 of the Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erstood intermediate products obtained in the manufacture of final products. He held that in view of this position the product did not merit consideration as drug intermediate and no exemption as required could be granted. In appeal, however, the Collector of Central Excise (Appeals), Bombay by his order dated 21-3-1983 found in favour of the respondents and the product eligible for exemption unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents followed the interpretation made by the Govt. of India in the case of Hindustan Organic Chemicals Ltd. [1982 (10) E.L.T. 721]. Besides this, High Court of Judicature at Bombay in Rakesh Enterprises & Another v. Union of India & Another - 1986 (25) E.L.T. 906 (Bombay), to which our attention has been drawn by the respondents, has held that it is impossible to accede to the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents have placed on record certificate which shows that the product would appear to be drug intermediate in respect of certain drugs, the appellant's only argument is that because the product is a methylating agent and is not found in the end-product it would not merit treatment as drug intermediate. In view of the precedents referred to above, we feel that such a contention is not acceptable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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