https://www.taxtmi.com/caselaws?id=72681 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. en-us Wed, 17 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 12:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72681 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. Case-Laws Central Excise Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72681