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of <h1>Appeal transferred to Appellate Tribunal, Glyoxal eligible for exemption as 'drug intermediate'</h1> <h3>FAIRDEAL CORPORATION PVT. LTD. Versus COLLECTOR OF CUSTOMS</h3> FAIRDEAL CORPORATION PVT. LTD. Versus COLLECTOR OF CUSTOMS - 1989 (43) E.L.T. 516 (Tribunal) The appeal was transferred to Appellate Tribunal CEGAT, New Delhi from Central Government. The issue was whether imported Glyoxal was eligible for exemption as a 'drug intermediate.' Tribunal held Glyoxal eligible for exemption. Customs directed to grant relief within three months and may conduct inquiries on substance use.
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