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<h1>Appeal transferred to Appellate Tribunal, Glyoxal eligible for exemption as 'drug intermediate'</h1> The appeal was transferred to Appellate Tribunal CEGAT, New Delhi from Central Government. The issue was whether imported Glyoxal was eligible for ... Glyoxal 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.