https://www.taxtmi.com/caselaws?id=73048 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, determining that Glyoxal 40% qualifies as a "drug intermediate" under Central Excise Notification No. 55/75. Despite challenges to its classification, the Tribunal emphasized the predominant use of Glyoxal 40% in drug manufacturing processes, ultimately granting the appellants the exemption from additional duty of customs. The decision underscored the significance of considering the principal use of the chemical in determining its eligibility for the exemption, providing clarity on the interpretation of the notification and directing customs authorities to implement the ruling promptly. en-us Thu, 01 Dec 1983 00:00:00 +0530 Wed, 25 Jan 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73048 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, determining that Glyoxal 40% qualifies as a "drug intermediate" under Central Excise Notification No. 55/75. Despite challenges to its classification, the Tribunal emphasized the predominant use of Glyoxal 40% in drug manufacturing processes, ultimately granting the appellants the exemption from additional duty of customs. The decision underscored the significance of considering the principal use of the chemical in determining its eligibility for the exemption, providing clarity on the interpretation of the notification and directing customs authorities to implement the ruling promptly. Case-Laws Customs Thu, 01 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73048