1997 (7) TMI 276

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....ate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The assessees were manufacturing Sorbitol Solution. In classification list No. 1/29/90-91, dated 24-3-1990, they claimed benefit of Notification No. 31/88, dated 1-3-1988 which provided concessional rate of duty for Bulk Drugs. The Assistant Collector permitted the benefit subject to the condition that the end-use cert....

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.... Advocate appearing for the respondents stated that the notification does not prescribe any such condition and relied upon the judgment of the Bombay High Court in the case of Citric India Ltd. v. UOI reported in 1993 (66) E.L.T. 566. 3. We have carefully considered the rival contentions made before us. 4. It appears that a number of circulars were issued by the Board advising the ....