1986 (12) TMI 167

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....affin and had claimed it to be a medicinal product falling under item 68 of Central Excise Tariff and in terms of Notification No. 55/75-C.E. no C.V. Duty was payable on the same. The appellant had filed a refund application before the Assistant Collector of Customs. The same was rejected on the ground that the import documents did not indicate that the goods were of pharmaceutical standards and as such the benefit of notification could not be extended to the subject goods. Being aggrieved from the aforesaid order the appellant had filed an appeal before the Collector of Customs (Appeals), Bombay. The learned Collector had rejected he appeal on the ground that the importer did not mention on the Bill of Entry that the goods imported were ph....

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.... of Customs (Appeals) had also rejected the same on the same ground as there was no claim that the goods were of pharmaceutical standard on Bill of Entry, indent and even the certificate referred by the appellant did not show that the goods were of pharmaceutical standard or of any drug standard and he had declined benefit of Notification No. 55/75. The appellant can have the refund of C.V. Duty only on the ground that the liquid paraffin was of pharmaceutical standard and was exempt from payment of C.V. Duty as per S.No. 19 of notification No. 55/75. An extract from the notification is reproduced below :- "Notification No. 55/75-C.E., dated 1.3.1975 as amended In exercise of the powers conferred by Rule 8(1) of the Central Excise Rul....