https://www.taxtmi.com/caselaws?id=74994 Methyl acetoacetate was treated as a drug intermediate for exemption purposes because it was actually used in the manufacture of Analgin I.P., and end-use was considered implicit in that classification. The fact that the chemical also had non-drug uses did not by itself disqualify it from exemption under Notification No. 55/75-C.E., so long as the relevant use was in drug manufacture. The benefit of the notification was therefore available to the extent the imported chemical was used for making the drug, consistent with the prior departmental view on the same product. en-us Tue, 20 Nov 1984 00:00:00 +0530 Mon, 13 Jun 2011 18:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74994 Methyl acetoacetate was treated as a drug intermediate for exemption purposes because it was actually used in the manufacture of Analgin I.P., and end-use was considered implicit in that classification. The fact that the chemical also had non-drug uses did not by itself disqualify it from exemption under Notification No. 55/75-C.E., so long as the relevant use was in drug manufacture. The benefit of the notification was therefore available to the extent the imported chemical was used for making the drug, consistent with the prior departmental view on the same product. Case-Laws Central Excise Tue, 20 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74994