1986 (10) TMI 254

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...., Partner, for the Respondent. [Order per: S.D. Jha, Vice-President (J)]. - The question for decision in this appeal by the Collector of Central Excise, Bombay-II is whether respondents manufacture Dimethyl Sulphate is eligible for exemption under Notification 55/75-C.E., dated 1-3-1975 as drug intermediate. 2. The Central Government in exercise of powers conferred by sub-rule (1) of Rule....

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....chemical intermediates are understood intermediate products obtained in the manufacture of final products. He held that in view of this position the product did not merit consideration as drug intermediate and no exemption as required could be granted. In appeal, however, the Collector of Central Excise (Appeals), Bombay by his order dated 21-3-1983 found in favour of the respondents and the produ....

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....e that in deciding in favour of the respondents followed the interpretation made by the Govt. of India in the case of Hindustan Organic Chemicals Ltd. [1982 (10) E.L.T. 721]. Besides this, High Court of Judicature at Bombay in Rakesh Enterprises & Another v. Union of India & Another - 1986 (25) E.L.T. 906 (Bombay), to which our attention has been drawn by the respondents, has held that it is impos....