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    <title>1988 (2) TMI 253 - CEGAT, NEW DELHI</title>
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    <description>Sorbitol imported by the appellants was treated as an intermediate drug for exemption from additional duty under the relevant notifications. The Tribunal followed Bombay High Court rulings that Sorbitol solution qualified for the exemption and held that the successor notification made no material difference, so the earlier reasoning applied equally to the later notification. On that basis, the exemption claim succeeded and the imported Sorbitol remained eligible for relief from additional duty.</description>
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    <pubDate>Tue, 23 Feb 1988 00:00:00 +0530</pubDate>
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      <title>1988 (2) TMI 253 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73648</link>
      <description>Sorbitol imported by the appellants was treated as an intermediate drug for exemption from additional duty under the relevant notifications. The Tribunal followed Bombay High Court rulings that Sorbitol solution qualified for the exemption and held that the successor notification made no material difference, so the earlier reasoning applied equally to the later notification. On that basis, the exemption claim succeeded and the imported Sorbitol remained eligible for relief from additional duty.</description>
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      <pubDate>Tue, 23 Feb 1988 00:00:00 +0530</pubDate>
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