https://www.taxtmi.com/caselaws?id=112680 An exemption for hydrazine hydrate under Notification No. 234/82-C.E. was treated as conditional on actual use as a drug-intermediate where the product had multiple industrial and pharmaceutical uses. Because the goods were capable of use in agriculture, textiles, photography, anti-oxidants, propellants and dyes, the notification was read as carrying an implicit end-use requirement, and the claim failed since pharmacopoeia grade status was not shown. A later notification granting unconditional exemption was held to operate prospectively only and could not control the earlier notification or alter its interpretation. The earlier exemption was therefore unavailable on the stated facts. en-us Tue, 07 Feb 1989 00:00:00 +0530 Tue, 01 May 2012 12:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112680 An exemption for hydrazine hydrate under Notification No. 234/82-C.E. was treated as conditional on actual use as a drug-intermediate where the product had multiple industrial and pharmaceutical uses. Because the goods were capable of use in agriculture, textiles, photography, anti-oxidants, propellants and dyes, the notification was read as carrying an implicit end-use requirement, and the claim failed since pharmacopoeia grade status was not shown. A later notification granting unconditional exemption was held to operate prospectively only and could not control the earlier notification or alter its interpretation. The earlier exemption was therefore unavailable on the stated facts. Case-Laws Customs Tue, 07 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112680