1984 (6) TMI 218

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..... initially filed as a Revision Application before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before it. 2. The issue arising for determination in the present case is whether the consignment of Thymol B.P. Grade imported by the appellants was eligible for ex .....

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..... ditional duties. 4. We have considered the matter carefully. Heading No. 29.01/45(13) reads as follows : Pharmaceutical chemicals, that is, chemicals having prophylactic or therapeutic value and used solely or predominately as drugs, not elsewhere specified. Having classified the goods under the above heading, it is difficult to see why the customs authorities did not consider the good .....

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