https://www.taxtmi.com/caselaws?id=166892 Thymol B.P. Grade imported as pharmaceutical chemicals was treated as covered by the exemption in Central Excise Notification No. 55/75 for drugs, medicines, pharmaceuticals and drug intermediates. The classification adopted for basic customs duty under Heading 29.01/45(13) was taken as sufficient to show that the goods were pharmaceuticals for exemption purposes, and the main or predominant use test was considered irrelevant on those facts. The appeal was allowed, and exemption from additional countervailing customs duty was granted. en-us Mon, 18 Jun 1984 00:00:00 +0530 Tue, 11 Nov 2014 14:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166892 Thymol B.P. Grade imported as pharmaceutical chemicals was treated as covered by the exemption in Central Excise Notification No. 55/75 for drugs, medicines, pharmaceuticals and drug intermediates. The classification adopted for basic customs duty under Heading 29.01/45(13) was taken as sufficient to show that the goods were pharmaceuticals for exemption purposes, and the main or predominant use test was considered irrelevant on those facts. The appeal was allowed, and exemption from additional countervailing customs duty was granted. Case-Laws Customs Mon, 18 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166892