1984 (2) TMI 326

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....dent. ORDER This is an appeal of M/s. Trichem Laboratories against Order-in-Appeal No. S/49-1242/80R, dated 6-9-1980 passed by the Appellate Collector of Customs, Bombay. The importers M/s. Trichem Laboratories had imported methyl dichloro acetate ex. S.S. Canadian Express, bill of entry cash No. 2376, dated 14-5-1979. They claimed refund of the additional customs duty (countervailing duty) ....

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....ss. He said that standard books of reference showed that methyl dichloro acetate was a general purpose organic intermediate used in various synthesis of organic chemicals and that the manufacturers have failed to demonstrate that the predominant use of the material was as an intermediate in the manufacture of drugs. 2.  On the day of hearing on 10th February, 1984, the importer was not rep....

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....cause all those substances which find such uses also find many more different uses. To demand predominant use is impracticable and would defeat the object of the exemption to drug intermediate because even if there was a substance which was used predominantly as a drug intermediate, there is no guarantee that the position would not change with the advance in science and technology. We do not agree....