Skip to content


Judgment Search Results Home > Cases Phrase: multifariousness Court: customs excise and service tax appellate tribunal cestat delhi Year: 1998 Page 1 of about 2 results (0.014 seconds)

Jan 09 1998 (TRI)

Collector of Customs Vs. Sarabhai Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-09-1998

Reported in : (1998)(98)ELT369TriDel

..... drugs not elsewhere specified is there, it is necessary for a claimant of the notification 77/86 to show that this condition was satisfied. since the technical literature clearly indicates multifarious uses, the criteria of sole or predominant use was not satisfied ex facie. therefore, the fact that the item was of pharmaceutical standard does not help the cause of the ..... decided by the hon'ble supreme court.12. we have considered the above submissions. we observe that learned dr is correct to the extent of pointing out that it has multifarious uses.13. the 'mcgraw hill dictionary of scientific and technical terms, fifth edition' describes 'propylene glycol' as follows :- "a viscous, colorless liquid, miscible with water, alcohol, and many solvents; boils ..... a.c. had ignored the material placed on record by the respondents to prove that the imported goods have therapeutic value. the assistant collector further held that propylene glycol had multifarious uses and is not known in literature or trade parlance as drug intermediate and does not have major use as an intermediate in the manufacture of bulk drug. he also ..... ) the propylene glycol does not have any therapeutic value or prophylactic value. thus it does not merit consideration as drug. (ii) the condensed chemical dictionary shows that these items have multifarious used and these are not known in literature or trade parlance as drug intermediate and it does not have major use as an intermediate in the manufacture of any drug .....

Tag this Judgment!

Apr 28 1998 (TRI)

Commissioner of C. Ex. Vs. Hydraulic Hose (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-28-1998

Reported in : (1998)(102)ELT168TriDel

..... reading of hsn notes at page 1117 also does not help the revenue as it specifically deals with a general part of an article and not of an article having multifarious uses and sold as such. the appellants are not bring out the 'loose braiding' along with the manufacture of rubber hose pipe.they are independent articles being complete in all .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //