2003 (3) TMI 141

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....ent passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 24th August, 1999. 3.Briefly stated facts are as follows : Respondent Nos. 3 & 5 are manufacturer of Ethambuton Hydrochloride I.P. For manufacture of this product they import two items (i) DL-2 Aminobutanol and (ii) Tartaric Acid. In the process of manufacture two intermediate products namely DL-2 Aminobutanol ....

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.... The appeal has been dismissed by the impugned order only on the ground that there was no manufacture. It is held that the process merely involves recovery of Tartaric Acid. 4.From the various affidavits, which are on record, it appears that during manufacture of Ethambuton Hydrochloride I.P. the two substances DL-2 Aminobutanol and Tartaric Acid have to be mixed together. As stated above two in....

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....rs of the 1st respondent which shows that apart from recovery of Tartaric Acid (for and on behalf of Respondent Nos. 3 and 5) the 1st respondent is also selling Tartaric Acid, recovered from L-2 ABT, on its own account. If that be so, then duty is payable on such sales. We are informed that the 1st respondent has filed a classification list but they have cleared the goods without payment of any du....