https://www.taxtmi.com/caselaws?id=81347 The Tribunal ruled in favor of the importers, holding that they were entitled to the concessional duty rate under Notification 64/79 for imported goods used in drug manufacturing. The Tribunal rejected the Customs Department's argument that the importers should manufacture the drugs themselves to claim the concessional duty rate, accepting the validity of the end-use certificate provided by the importers. The impugned order was set aside, and the appeal was allowed with any necessary consequential relief. en-us Tue, 21 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81347 The Tribunal ruled in favor of the importers, holding that they were entitled to the concessional duty rate under Notification 64/79 for imported goods used in drug manufacturing. The Tribunal rejected the Customs Department's argument that the importers should manufacture the drugs themselves to claim the concessional duty rate, accepting the validity of the end-use certificate provided by the importers. The impugned order was set aside, and the appeal was allowed with any necessary consequential relief. Case-Laws Customs Tue, 21 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81347