1992 (3) TMI 215

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....DR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The facts in brief are that the appellants imported a consignment of Sugar of Milk (Lactose) pharmaceutical grade and filed Bill of Entry on 17-12-1990. They claimed exemption under Notification 28/90, dated 20-3-1990 which exempted lactose of a kind used in homeopathic medicines commonly known as "Sugar of Milk" from d....

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....f Notification No. 28/90-Cus., dated 20-3-1990, subject to their executing a bond/undertaking, to the satisfaction of the Customs Authorities, Bombay regarding the sale of the entire consignment, in question, to actual manufacturers of Homeopathic medicines, within a fixed time frame. Further the bond/undertaking should be so worded that the Appellants bind, themselves, unconditionally, to pay the....

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....e Appellants, the concession under the aforementioned Notification No. 28/90-Cus., dated 20-3-1990." 2. Shri Santhanam, learned counsel appearing for the appellants submitted that the Notification No. 28/90 does not at all have a condition regarding end-use. The goods on test have been shown to be of homeopathic grade. Therefore, the order of Collector (Appeals) goes beyond the terms of the exe....

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....t is possible to gather that the difficulties envisaged by the appellants in executing the bond are that they cannot have control over sales, subsequent of the goods beyond their first sale and that if the bond is to cover such subsequent sales it will cause the appellants lot of hardship. On this aspect it is observed that in their letter dated 27-2-1991 to the Asstt. Collector, the appellants ha....