CHIRAL BIOSCIENCES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a manufacturer of Fine Chemicals (Intermediate Drugs) falling under Chapter-29 of the Central Excise Tariff Act, 1985. The petitioner holds a central excise registration.

(2.) The petitioner received two orders from a Company in Pune, for the supply of certain chemicals. The Company, which issued the purchase orders, is said to be a manufacturer and exporter, holding an Advance Authorization, for duty free import of inputs.

(3.) After placing the purchase orders upon the petitioner, the ordering Company applied for invalidation of their own Advance Authorization, to enable the petitioner to apply for Advance Intermediate Authorization. They were granted by the Regional Joint Director General of Foreign Trade.