ORDER
G. Sankaran, Member (T)
1. The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.
2. The issue for determination in the present case is whether Acetyl Acetone used for production of Sulphadimidine could be considered as a drug intermediate and, therefore, entitled to exemption from additional (countervailing) duty of Customs in terms of Central Excise Notification No. 55/75, dated 1-3-1975.
3. The appellants’ claim for refund of the additional duty levied on the imported goods on the above ground was rejected by the Assistant Collector as unsubstantiated, and by the Appellate Collector on the ground that the goods were only on material and not drug intermediate.
4. When the appeal came up for hearing before us on 3-1-1985 Dr. B.C. Gautam, representing the appellants, drew our attention to this Tribunal’s order No. 587/84-C, dated 24th August, 1984 in Customs Appeal No. 118/81-C filed by the very same appellants printed in 1989 (44) E.L.T. 395 (Tribunal). In that order, the Tribunal had discussed the eligibility of Acetyl Acetone, the very product involving in the present appeal, and held that the substance was drug intermediate and entitled to the exemption under Notification No. 55/75-CE.
5. Shri Sunder Rajan, appearing on behalf of the Respondent stated that the decision cited by Dr. Gautam covered the issue involved in the present case. However, he would reiterate all the submissions made by him in Appeal No. 118/81-C.
6. We have considered the matter. There is no reason advanced by the Departmental Representative which persuades us to differ from the earlier decision which is on the very product. Following that decision, we allow the present appeal and direct that the duty exemption should be extended to the consignment of Acetyl Acetone in the present case. The Customs authorities are at liberty to satisfy themselves that the consignment was used in the manufacture of drugs.
Appeal allowed.