1997 (7) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [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 certificates were to be produced by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents 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 field officers as to the modalities of ....