1985 (3) TMI 168

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....nkaran, Member(T) ].  - The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The appeal is directed against Order-in-Appeal dated 19-8-1980 passed by the Appellate....

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....it holding a drug licence issued by the Drugs Controlling Authority, Secunderabad and the licence shows that they are authorised to manufacture, inter alia, Glyceryl Guaicolate. The appellants have produced a certificate from the Drugs Controller and Food (Health) Authority, Government of Andhra Pradesh to the effect that Epichlorohydrine and Guaiacol are used as drug intermediates for the manufac....