Notification No. 55/75-C.E., dated 1-3-1975, as amended from time to time, and notification No. 104/82-C.E., dated 28-2-1982 and notification No. 234/82-C.E., dated 1-11-1982 before its amendment by notification No. 174/83-C.E., dated 30-6-1983 - Scope of the expression 'drug intermediates' for the

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....fication No. 55/75-C.E., dated 1-3-1975, as amended from time to time, and notification No. 104/82-C.E., dated 28-2-1982 and notification No. 234/82-C.E., dated 1-11-1982 before its amendment by notification No. 174/83-C.E., dated 30-6-1983 - Scope of the expression 'drug intermediates' for the purpose of exemption - Doubts regarding - Clarification thereof Circular No. 45/89 Dated 19-7-1989....

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....28-2-1982 which, inter alia, continued such exemption to the said 'drug intermediates'. Notification No. 104/82-C.E. was later on superseded by notification No. 234/82-C.E., dated 1-11-1982 which also, inter alia, carried on the same exemption. On 30-6-1983, notification No. 174/83-C.E., dated 30-6-1983 amended notification No. 234/82-C.E. so as to withdraw the exemption to 'drug intermediates' fr....

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....ere of the view that a 'drug intermediate' should mean any chemical which is used in the manufacture of drugs even if such chemical is used also for purposes other than for the manufacture of 'drugs'. 2. In the above context, the CEGAT had passed Order Nos. 929-930/87-C, dated 8-12-1987 in the case of Andhra Sugar Ltd. v. Collector of Central Excise, Guntur rejecting the aforementioned viewpoin....