1989 (2) TMI 368

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..... [Order per : P.C. Jain, Member (T)]. -  Since the appellants' learned counsel in this case did not appear and he had submitted by his letter dated 28-11-88 that the written submissions submitted alongwith the said letter be taken into account and appeal be disposed of accordingly. The learned DR Shri A.S. Sunder Rajan was heard. 2. He has submitted that the short question in t....

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....ption is limited only to drug-intermediate, i.e. only when the product is used as drug-intermediate." In view of this authority the learned DR submits that the appeal deserves to be dismissed. 3. The learned counsel in his written submissions dated 28-11-88 has submitted that the condition of end use is nowhere described in the notification itself. He further submits that in a subsequen....

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....l of multiple uses apart from its use as drug-intermediate in the manufacture of drugs. Some of the uses have been listed in the first para of the impugned order; these are for synthesis of agriculture, textile, photographic chemical, anti-oxidants, propellants and dyes. In view of the multiple uses the condition of end use had been rightly applied in the impugned order by the learned Collector (A....

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.... therefore there is no reason to attach any condition to such goods for the purpose of extending benefit of notification No. 55/75." 5. In the instant case it is an undoubted finding by the lower authority that the goods Hydrazine Hydrate is a chemical of multiple uses. It is also not on record that the goods imported are of pharmacopoeia grade. In these circumstances the impugned order is....