https://www.taxtmi.com/caselaws?id=74667 Phenol USP grade was treated as eligible for exemption under Notification No. 234/82-C.E. as amended by Notification No. 174/83, because a later Bombay High Court ruling had already classified the same product as a drug and drug intermediate under the predecessor notification. On that basis, the Tribunal considered the earlier view displaced and found no need for remand for fresh consideration. The relief granted to the importer was sustained and the departmental appeals failed. en-us Sat, 06 Dec 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74667 Phenol USP grade was treated as eligible for exemption under Notification No. 234/82-C.E. as amended by Notification No. 174/83, because a later Bombay High Court ruling had already classified the same product as a drug and drug intermediate under the predecessor notification. On that basis, the Tribunal considered the earlier view displaced and found no need for remand for fresh consideration. The relief granted to the importer was sustained and the departmental appeals failed. Case-Laws Customs Sat, 06 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74667