https://www.taxtmi.com/caselaws?id=91884 Imported goods said to be used in the food or drug industries were examined for eligibility under a Customs exemption notification and the corresponding Central Excise notification for customs duty and countervailing duty purposes. The Customs notification for cosmetic and toilet preparations was found, at least prima facie, inapplicable to the goods, so that claim was not accepted on that basis. The claim under the Central Excise notification, however, was treated as having a strong prima facie foundation for the additional duty component, indicating that the exemption question had to be assessed separately under the relevant excise entry. en-us Fri, 02 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91884 Imported goods said to be used in the food or drug industries were examined for eligibility under a Customs exemption notification and the corresponding Central Excise notification for customs duty and countervailing duty purposes. The Customs notification for cosmetic and toilet preparations was found, at least prima facie, inapplicable to the goods, so that claim was not accepted on that basis. The claim under the Central Excise notification, however, was treated as having a strong prima facie foundation for the additional duty component, indicating that the exemption question had to be assessed separately under the relevant excise entry. Case-Laws Customs Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91884