https://www.taxtmi.com/caselaws?id=74620 Imported glyoxal was treated as eligible for exemption from additional countervailing duty as a drug intermediate under Notification No. 55/75-Central Excise. The Tribunal followed its earlier ruling on the same product and accepted that glyoxal fell within the exemption scheme. It also considered it reasonable for customs authorities to verify whether the substance was actually used as a drug intermediate, but that verification did not affect the substantive entitlement to relief. On that basis, the exemption claim succeeded. en-us Thu, 26 Apr 1984 00:00:00 +0530 Thu, 09 Jun 2011 18:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74620 Imported glyoxal was treated as eligible for exemption from additional countervailing duty as a drug intermediate under Notification No. 55/75-Central Excise. The Tribunal followed its earlier ruling on the same product and accepted that glyoxal fell within the exemption scheme. It also considered it reasonable for customs authorities to verify whether the substance was actually used as a drug intermediate, but that verification did not affect the substantive entitlement to relief. On that basis, the exemption claim succeeded. Case-Laws Customs Thu, 26 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74620