1991 (11) TMI 146 - AT - Customs

Summary

Issues: Interpretation of Thiamine Mononitrate as Vitamin-B1; Prior clearance practice and estoppel

In this case, the main issue revolves around the interpretation of Thiamine Mononitrate as Vitamin-B1 for import purposes. The applicant argued that Thiamine Mononitrate should not be considered as Vitamin-B1, raising a question of law. The Customs authorities had previously allowed clearance of similar goods, leading to a further question of law regarding consistency in decision-making.

The Tribunal considered various references, including the British Pharmacopoeia and the Pharmacopoeia of India, to determine the status of Thiamine Mononitrate. It was noted that while Thiamine Hydrochloride is explicitly identified as Vitamin-B1 in certain sources, the broader definition of Thiamine itself suggests that it can be considered as Vitamin-B1. The active ingredient in Thiamine Mononitrate being Thiamine, it was concluded that it could only be categorized as Vitamin-B1 and nothing else. Additionally, practical usage of Thiamine Mononitrate in pharmaceutical preparations further supported its classification as Vitamin-B1.

Based on the above analysis, the Tribunal upheld the earlier decision that Thiamine Mononitrate should be treated as Vitamin-B1 for import purposes. The Tribunal emphasized that the decision was in line with the evidence presented and the technical understanding of the compound.

Regarding the argument of prior clearance practices creating an estoppel, the Tribunal rejected this claim, stating that there can be no estoppel against the law or statute. Therefore, the Tribunal dismissed the reference application, affirming the decision that Thiamine Mononitrate is considered as Vitamin-B1 and cannot be imported without the necessary licenses linked to the export of Vitamin B1 tablets.