TMI Blog1984 (6) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was initially filed as a Revision Application to the Central Government which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The simple question involved in the present dispute is whether the chemical Gamma Picoline imported by the appellants for the manufacture of Isonicotinic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (Health) Authority, Government of Andhra Pradesh, to the effect that Gamma Picoline is used as a drug intermediate in the manufacture of Isonicotinic Acid. Reference was also made to an announcement made in the Parliament by the Minister for Petroleum, Chemicals and Fertilizers, Government of India, on 29-3-1978, in para 67 of which Picolines is referred to as a critical drug intermediate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volume 1, p. 244). While it is true the Gamma Picoline is not the immediate precursor of I.N.H. (the anti-T.B. drug), it does not necessarily follow that it is not a drug intermediate. We have shown in our Order No. C-550 to 552/1983 dated 30-11-1983 in Appeals No. CD(SB) (T)A.350/80-C, 689/80-C and 690/80-C - M/s. Fairdeal Corporation (Pvt.) Ltd. v. Collector of Customs, Bombay - 1984 (16) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the hearing, the authorised representative of the appellants offered to produce evidence to show that the Isonicotinic Acid manufactured by them was sold to M/s. Pfizers India Ltd. who, in turn, used the goods for manufacture of INH, the anti-T.B. drug. 8. Having regard of the foregoing discussions, we hold that the subject goods were eligible for duty concession in terms of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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