https://www.taxtmi.com/caselaws?id=82880 Phenol USP grade imported as a claimed drug intermediate was treated as eligible for the benefit of Notification No. 234/82-C.E., because earlier decisions had already decided the exemption issue against the Revenue and no new question was shown before the Tribunal. The respondents' actual-user contention was not examined in the department's appeal since no cross-objection had been filed. The Revenue's challenge therefore failed, and the exemption benefit was left undisturbed. en-us Tue, 20 Mar 1990 00:00:00 +0530 Thu, 07 Jul 2011 18:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82880 Phenol USP grade imported as a claimed drug intermediate was treated as eligible for the benefit of Notification No. 234/82-C.E., because earlier decisions had already decided the exemption issue against the Revenue and no new question was shown before the Tribunal. The respondents' actual-user contention was not examined in the department's appeal since no cross-objection had been filed. The Revenue's challenge therefore failed, and the exemption benefit was left undisturbed. Case-Laws Customs Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82880