https://www.taxtmi.com/caselaws?id=41499 Acetic anhydride supplied to drug manufacturers as a drug intermediate fell within the exemption in Notification No. 62/78-C.E. because the controlling factor was its actual use and character as a drug intermediate, not its general classification as a chemical. The departmental objection that the product's chemical nature excluded exemption was inconsistent with the notification's wording. The court also treated the Government's earlier similar construction of the same notification as persuasive administrative exposition, supported by contemporanea expositio. On that basis, the product was held exempt when supplied as a drug intermediate and the impugned show cause notices were liable to be quashed. en-us Tue, 12 Apr 1983 00:00:00 +0530 Thu, 03 Jun 2010 18:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41499 Acetic anhydride supplied to drug manufacturers as a drug intermediate fell within the exemption in Notification No. 62/78-C.E. because the controlling factor was its actual use and character as a drug intermediate, not its general classification as a chemical. The departmental objection that the product's chemical nature excluded exemption was inconsistent with the notification's wording. The court also treated the Government's earlier similar construction of the same notification as persuasive administrative exposition, supported by contemporanea expositio. On that basis, the product was held exempt when supplied as a drug intermediate and the impugned show cause notices were liable to be quashed. Case-Laws Central Excise Tue, 12 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41499