https://www.taxtmi.com/caselaws?id=73516 Sorbitol was treated as a drug intermediate eligible for exemption from additional duty under the cited central excise notifications. The Tribunal followed prior Bombay High Court rulings that had already classified Sorbitol within the exemption description, and it applied the same position to the successor notification because it was not materially different from the earlier one. On that basis, the imported goods were held to satisfy the exemption condition and to fall within the covered category for customs duty relief. en-us Tue, 23 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 15:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73516 Sorbitol was treated as a drug intermediate eligible for exemption from additional duty under the cited central excise notifications. The Tribunal followed prior Bombay High Court rulings that had already classified Sorbitol within the exemption description, and it applied the same position to the successor notification because it was not materially different from the earlier one. On that basis, the imported goods were held to satisfy the exemption condition and to fall within the covered category for customs duty relief. Case-Laws Central Excise Tue, 23 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73516