Sorbitol as an intermediate drug qualified for additional duty exemption under the relevant notifications.

Sorbitol imported by the appellants was treated as an intermediate drug for exemption from additional duty under the relevant notifications. The Tribunal followed Bombay High Court rulings that Sorbitol solution qualified for the exemption and held that the successor notification made no material difference, so the earlier reasoning applied equally to the later notification. On that basis, the exemption claim succeeded and the imported Sorbitol remained eligible for relief from additional duty.

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Issues: Whether Sorbitol imported by the appellants was eligible for exemption from additional duty as an intermediate drug under the relevant notifications.

Analysis: The Tribunal followed the Bombay High Court decisions holding Sorbitol solution to be an intermediate drug eligible for exemption. It accepted that the successor notification did not make any material difference and that the earlier reasoning applied equally to the later notification. On that basis, Sorbitol imported by the appellants was treated as an intermediate drug for the purpose of exemption from additional duty.

Conclusion: Sorbitol imported by the appellants was eligible for exemption from additional duty under the notifications, and the claim succeeded.

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