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TMI Blog1988 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... icines and drug intermediate specified in the said Notification. The original authority while rejecting the refund claim of the appellant held as under: Culture media covers various preparation in which bacteria, moulds, microbes, viruses and other micro organisms develops. Besides its medical uses, it is used in manufacturing of vinegar, lactic acid, butyl alcohol, etc. The developed micro organisms are used for medical purposes but culture media itself is neither a drug nor medicine nor drug intermediate. It is merely a base for growing the different micro organisms which are being used for medical purposes. As pointed out by party the goods are correctly assessable under heading 38.01/19(1) of CTA 75 at 60% + 20% and for CVD purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court of Gujarat in the case of Sunali Textile Corporation v. Union of India 1986 (23) E.L.T.. 433 (Gujarat). He pleaded that under Sec. 3(b) of the Drugs and Cosmetic Act, the drug has been defined as under: drug includes - (i) all medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals; and (ii) such substances other than food intended to affect the structure or any function of the human body or intended to be used for the destruction of vermin or insects which cause disease in human beings or animals, as may be specified from time to time by the Central Government by not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of Notification 55/75. The entry in the notification under which the benefit of the notification is claimed reads as under: Bulk Drugs, medicines, drug intermediate, not elsewhere specified . 7. The benefit is claimed under the description Bulk Drug. 8. The term drug has-not been defined in the notification. The plea of the appellants is that it should be given the same meaning as in the drugs Act. The case law cited as to how the term drug should be construed is in the content of the Drugs and Cosmetic Act. No plea has been made as to why for the purpose of understanding the scope of the term bulk drug or drug in Notification 55/75 the definition of the term drug as given in the drugs Act should be adopted. The wording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1947 in support of its case. The expression industry is no doubt given a very wide definition in Section 2 (j) of the Industrial Disputes Act, 1947. It reads thus : 2(j) Industry means any business, trade, undertaking, manufacture or calling of employers and includes any calling serve, employment, handicrafts, or industrial occupation or avocation or workmen. The above definition is given in the context of the subject-matter with which the Industrial Disputes Act, 1947 is concerned. The pith and substance of that Act is to make provision for settlement of disputes between employers and employees in indinstitutions, establishments, industrial or business houses or factories of various kinds. It is true that the in the Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ostic agents are not commonly understood as drug. The diagnostic agent even under Drugs Act have been included by an inclusive definition by a specific mention, and this definition can be taken to have relevance only for the purpose the Drugs Act. Even in USA as mentioned in the Condensed Chemical Dictionary, the diagnostic agents for FOA purposes are covered under the term Drug. This is again by an extended definition of the term drug which ordinarily understood as seen from the Condensed Chemical Dictionary does not include diagnostic agent. 11. Further, we find that no evidence has been produced to show that the culture media imported is for diagnostic purposes. Only in a general way it has been argued that the imported goods are for g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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