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TMI Blog1997 (7) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing Sorbitol Solution. In classification list No. 1/29/90-91, dated 24-3-1990, they claimed benefit of Notification No. 31/88, dated 1-3-1988 which provided concessional rate of duty for Bulk Drugs. The Assistant Collector permitted the benefit subject to the condition that the end-use certificates were to be produced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents stated that the notification does not prescribe any such condition and relied upon the judgment of the Bombay High Court in the case of Citric India Ltd. v. UOI reported in 1993 (66) E.L.T. 566. 3. We have carefully considered the rival contentions made before us. 4. It appears that a number of circulars were issued by the Board advising the field officers as to the modalities of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the benefit of the notification was already available as long as the article was a drug or a drug ingredient, the order of the Tribunal holding that the exemption was available only if end-use was established was wrong. 6. We thus find that there was no requirement built into the notification for furnishing end-use certificate. The order of the Collector is proper and legal. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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