https://www.taxtmi.com/caselaws?id=92572 A concessional duty notification for bulk drugs could not be denied merely for absence of an end-use certificate where the notification did not make such certification a condition. Sorbitol 70% IP, supplied for use in manufacturing Vitamin-C, was treated as eligible for the concessional rate because it otherwise satisfied the notification's scope. The departmental objection based only on the certificate was rejected, and the exemption benefit was held admissible, with the demand and penalty not surviving. en-us Mon, 18 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92572 A concessional duty notification for bulk drugs could not be denied merely for absence of an end-use certificate where the notification did not make such certification a condition. Sorbitol 70% IP, supplied for use in manufacturing Vitamin-C, was treated as eligible for the concessional rate because it otherwise satisfied the notification's scope. The departmental objection based only on the certificate was rejected, and the exemption benefit was held admissible, with the demand and penalty not surviving. Case-Laws Central Excise Mon, 18 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92572