1984 (11) TMI 210

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....ed consignments of Methyl Acetoacetate which were classified in Item 29.01/45(1) of the Customs Tariff Act, 1975 with Countervailing Duty corresponding to Item 68 of the Central Excise Tariff. The Appellants claimed refund of countervailing duty on the ground that the subject goods are covered by Exemption Notification No. 55/75-C.E., dated 1-3-1975 as subsequently amended which inter alia exempts "All drugs, medicines, pharmaceuticals and drug intermediates not elsewhere specified", vide S.No. 19 of the list appearing therein, from payment of the Central Excise Duty under Item 68 CET. The appellants' contention is that Methyl Aceto Acetate is a drug intermediate which is used for the manufacture of Analgin I.P. and therefore should be exem....

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....ds a decision of the Government of India Order No. 283-B to 292-B/82 of 1982 which squarely applies to the facts of these appeals. In the case before the Government of India, the goods imported were also the same i.e. Methyl Aceto Acetate and the benefit of Notification No. 55/75-C.E., dated 1-3-1975 was extended by the Government of India in that case. According to the appellants, Methyl Aceto Acetate be treated as drug intermediate for the purpose of Exemption Notification No. 55/75-C.E., dated 1-3-1975 and that the benefit of this Exemption Notification should be extended to Methyl Aceto Acetate to the extent it was used by the appellants for the manufacture of Analgin I.P. and the Assistant Collector is satisfied in this behalf. 6. Shr....