1987 (1) TMI 243

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.....J. Rao, Member (T)].  - The appellants imported 'Dimethyl Sulphoxide' under a Bill of Entry No. C-290 dated 8-12-1981. Claiming that the imported goods were drug intermediate used for the manufacture of a basic drug, namely, Trimethoprim I.P., the appellants claimed exemption from CV duty in terms of Serial No. 19 of Central Excise Notification No. 55/75-CE dated 1-3-1975. The Assistan....

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.... the applicability of Central Excise Notification No. 55/75 to the imported goods for purposes of a decision on CV duty, which is additional duty. The learned J.D.R. cited a judgment of the Tribunal (Orders Nos. 676-714/86-C dated 28-11-1986) and submitted that, according to this decision, an exemption notification, issued under Rule 8(1) of Central Excise Rules, could not be extended to additiona....