https://www.taxtmi.com/caselaws?id=74641 Epichlorohydrine imported as a drug intermediate was treated as eligible for exemption from additional customs duty under the relevant notification where the importer held a drug manufacturing licence and produced certification that the chemical was used in manufacturing Glyceryl Guaicolate. Recognition of the final product as a drug in the Merck Index supported the end-use claim. The exemption was accepted, subject to the importer satisfying the departmental authorities on prescribed use in drug manufacture, and the refund claim was allowed. en-us Mon, 04 Mar 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74641 Epichlorohydrine imported as a drug intermediate was treated as eligible for exemption from additional customs duty under the relevant notification where the importer held a drug manufacturing licence and produced certification that the chemical was used in manufacturing Glyceryl Guaicolate. Recognition of the final product as a drug in the Merck Index supported the end-use claim. The exemption was accepted, subject to the importer satisfying the departmental authorities on prescribed use in drug manufacture, and the refund claim was allowed. Case-Laws Customs Mon, 04 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74641