Pharmaceutical standard proof required for exemption claim on imported liquid paraffin, with refund denied for lack of supporting evidence.

Liquid paraffin imported for exemption under Notification No. 55/75-C.E. had to be shown, from the import documents and supporting certificate, to be of pharmaceutical standard and therefore within the class of drugs, medicines, pharmaceuticals or drug intermediates under item 68 of the First Schedule to the Central Excises and Salt Act, 1944. The Bill of Entry, indent and certificate of analysis did not indicate that standard, and the Tribunal found no material establishing eligibility for the notification benefit. On that basis, the exemption claim failed and the refund of countervailing duty was denied.

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Issues: Whether liquid paraffin imported by the appellant was shown to be of pharmaceutical standard so as to qualify for exemption under Notification No. 55/75-C.E. and refund of countervailing duty.

Analysis: The exemption under the notification applied to drugs, medicines, pharmaceuticals and drug intermediates falling under item 68 of the First Schedule to the Central Excises and Salt Act, 1944. The appellant had to establish from the import documents and supporting certificate that the goods were of pharmaceutical standard. The Bill of Entry, indent and certificate of analysis did not contain such indication, and the Tribunal found no material to show that the imported liquid paraffin satisfied the requirement for the notification benefit.

Conclusion: The claim for exemption failed, and the denial of refund was upheld.

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