https://www.taxtmi.com/caselaws?id=166805 The Tribunal allowed the appeals, determining that Glyoxal 40% qualifies as a drug intermediate under Central Excise Notification No. 55/75. The appellants demonstrated the predominant use of Glyoxal 40% in drug manufacturing, supported by evidence of nil duty assessment for indigenous Glyoxal 40%. Despite the respondent's arguments, the Tribunal found no evidence to refute the principal use of Glyoxal 40% in drug manufacturing, relying on previous acknowledgments and authoritative definitions. Consequently, the Tribunal directed customs authorities to provide consequential relief to the appellants within three months. en-us Wed, 30 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166805 The Tribunal allowed the appeals, determining that Glyoxal 40% qualifies as a drug intermediate under Central Excise Notification No. 55/75. The appellants demonstrated the predominant use of Glyoxal 40% in drug manufacturing, supported by evidence of nil duty assessment for indigenous Glyoxal 40%. Despite the respondent's arguments, the Tribunal found no evidence to refute the principal use of Glyoxal 40% in drug manufacturing, relying on previous acknowledgments and authoritative definitions. Consequently, the Tribunal directed customs authorities to provide consequential relief to the appellants within three months. Case-Laws Customs Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166805