TaxTMI 
TaxTMI 
1984 (2) TMI 326
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....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) by virtue of Notification No. 55/75-....
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....eference 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 represented. The Bench, therefore, decide....
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.... 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 with the Appellate Collector's assessment....