1998 (6) TMI 194

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....K. Anand, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in this appeal filed by the Revenue is excisability of intermediate product viz. D2 Aminobutanol Hemitartrate arising in the course of manufacture of Ethambutal Hydrochloride - according to the Revenue the item is excisable and falls for classification under CET sub-heading 29.42 while ....

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....ce to the Chemical Examiner's report dated 3-6-1987. On the other hand, the adjudicating authority has held in para 15.1 of the order that the report dated 28-8-1990 of the Chemical Examiner shows that he made all efforts to hunt out useful technical references on the properties, application, stability and the marketed grades of the disputed product from the technical literature available, but he ....