1993 (7) TMI 81

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s for refund of duty paid in respect of import of (a) Sorbitol (b) Propylene Glycol and (c) Paraphenetidine. The petitioners were claiming that the three items were drug intermediates entitled to the benefit of Notification dated March 1,1975. The Assistant Collector of Customs by order dated September 12, 1980 dismissed all the applications on the ground that the three items imported are not drug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority held that the said items are not drug intermediates and the petitioners are not entitled to the benefit of exemption notification. Against the order of the appellate authority holding that the two items imported by the petitioners are not drug intermediates, the petitioners preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The appeal was dism....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be sustained. Mr. Desai, learned counsel appearing for the respondents, submitted that the petitioners are not entitled to refund as a matter of right because the Tribunal has not recorded any finding that propylene glycol and paraphenetidine are drug intermediates and are entitled to the benefits of exemption under the notification. Mr. Desai submitted that the question of grant of refund can ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h decision. The Tribunal will proceed to examine: (a) Whether the imported items i.e. Propylene Glycol and Paraphenetidine are drug intermediates? (b) Whether these items if drug intermediates, are entitled to the benefits of exemption notification; and (c) If so, whether the petitioners are entitled to refund in accordance with the amended provisions of Section 27 of the Customs Act. ....