1997 (1) TMI 294

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....e Respondent. [Order]. - This is an Appeal dealing with the importability of material Lithium Metal. The question involved in this case is whether Lithium Metal is a drug intermediate or not. 2. It is the case of the appellant that they have imported this item under the heading OGL, they had imported one of the earlier instalments sometime on 9-11-1990, and subsequent instalment unde....

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....itamin A Acetate. As per the flow-chart given by the importer, Vitamin A is manufactured from Lemon grass oil (Citral) via a series of chemical intermediate steps. Lithium is reacted with Ammonia to obtain Lithium Amide which in turn reacts with Acetylene to give Lithium acitylide. This Acitylide is reacted with Methyl Vinyl Ketone to obtain Lithium Pentolate which on further processing gives 3-Pe....

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....ision in the case of Fairdeal Corporation (Pvt.) Ltd. Bombay v. Collector of Customs, Bombay - 1984 (16) E.L.T. 368 to show that "intermediate are organic chemical" which may be considered as chemical stepping stones between the parent substance and the final product. The distinction between an intermediate and an end-product is not always precise". He invited my attention to the Paragraph 12 of t....

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....port has not been given to him as this if shown to him, he could have liberty to retract it (sic). 5. In my view natural justice cannot be treated in a strait jacket. The finding of the lower authorities is based on the chemical process described by the appellant's themselves in page 18. The reference to Dy. C.C. does not militant against the processes mentioned by the appellants. In my vi....