1986 (11) TMI 187

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.... : S.D. Jha, Vice President].  - The appellants claim for refund based on Notification No. 55/75-C.E. of additional duty in respect of imported Pyridine Pure 2 degrees was rejected by the Assistant Collector of Customs, Bombay by his order dated 26-3-1983 on The ground that the importers have not mentioned the end product nor shown use of the product as drug-intermediate. The order was uph....

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....mental Representative for the respondents was heard and papers perused. 3. The appellants have in their written submissions relied on a Single Judge decision of Bombay High Court in Rakesh Enterprises & Another v. Union of India & Another 1986 (25) E.L.T. 906 Bombay for the argument that if the goods are drug and drug intermediate, it is not necessary to establish for the purposes of exemp....

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....mpliciter, without anything more, it must, by reason of the definition of 'duty' contained in Rule 2 clause (v) which according to the well-recognised canons of construction would be projected in Rule 8(1) be read as granting exemption only in respect of duty of excise payable under the Central Excises & Salt Act, 1944." 5. In B.S. Kamath & Others v. Union of India & Others 1986 (24) E.L.T....