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TMI Blog1983 (10) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... f Shri C. Natarajan, employee of the appellant and upon hearing the arguments of Shri A. Vijayaraghavan, Departmental Representative for the respondent, the Tribunal makes the following order : 3. Aggrieved by the order of the Central Board of Excise and Customs referred to above, the appellant filed a revision application before the Government of India, which stands transferred to the Tribunal in terms of Section 131B of the Act. 4. A consignment of eight drums of Thiamine Mononitrate valued at Rs. 47,703/- imported by M/s. Ambadi Enterprises Ltd., Madras, the appellant-firm, were not allowed clearance against the licence produced by them. The Collector of Customs, Madras, confiscated the goods under Section 111(d) of the Act and fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Bank of India that Thiamine Mononitrate could be imported by the appellants in the capacity as a registered export house vide letter No. Engg/CA 203/L. 190/2/. 77/77-78, dated 14-3-78; (ii) Vitamin B-1 refers only to Thiamine Hydrochloride according to British Pharmacopoeia as well as Indian Pharmacopoeia. In fact, Indian Pharmacopoeia (2nd Edition) refers to Thiamine Mononitrate as Vitamin-B and not B-1; (iii) In similar circumstances the Board, acting through another Member, had in the case of other parties accepted the contention that Thiamine Mononitrate is not Vitamin-B 1 for the purposes of import restriction. 6. In the face of the observations of the Board that the correspondence with the J.C.C.I. was in regard to canalis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine : A member of the Vitamin-B complex that occurs in many natural sources, frequently in the form of cocarboxylase. Also known as aneurine; Vitamin-B1. This would suggest that what is treated as Vitamin-B1 is Thiamine proper and not necessarily any of its derivatives. 8. The condensed Chemical Dictionary (10th Edition) also refers to Thiamine as follows : Thiamine (Vitamin-B1) : The antineuritic vitamin essential for growth and the prevention of beriberi. It functions in intermediate carbohydrate metabolism in coenzyme form in the decarboxylation of alphaketo acids. It also states that Thiamine is available as Thiamine Hydrochloride and Thiamine Mononitrate. The B.T.N. speaks about Thiamine and its salts and refers to Thiami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e linked to exports of Vitamin B1 tablets. 11. We have also perused the Order No. 567-71, dated 11-10-1981 of the Board relied on by the appellant in which certain consignments of Thiamine Mononitrate imported at Bombay had been allowed to be cleared in appeal, without any penal action. A perusal of that order shows that the Board has seen various publications in which Thiamine Hydrochloride has been referred to as a Vitamin-B1. In none of these, is there an indication that Vitamin-B1 is only Thiamine Hydrochloride and nothing else. The non-occurrence of Thiamine Mononitrate in the publications noticed by the Board in its order by itself does not prove the negative that it is not a Vitamin-B1. 12. In the above analysis, we find that T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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