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TMI Blog1984 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... peal are that the appellants are engaged in the manufacture of Hirudoid products in India. One of these products is Hirudoid Ointment. As per the allegations made by the appellants that for the manufacture of this product Hirudoid Ointment they had imported a consignment of Hirudoid substance vide I.G.M. No. 2934/181 and claimed assessment under heading 29.01/45(13) of the Customs Tariff Act, 1975 with the customs duty at 60% + 15% ad valorem. But the Assistant Collector of Customs, Bombay on the basis of the therapeutic index of the product which the appellants were manufacturing classified this product under heading Heparin (Mucous) in extra pharmacopoeia. According to the Assistant Collector, Heparin is a derivative of natural high pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verterinary controlled cattle. The starting material is subject to the German Food Act. The degreased and dried animal organs are cleaned, deproteinized and esterfied by means of customery chemico-pharmaceutical methods of extraction. The degree of purity desired is obtained by several precipitation and confirmed by analytical controls (standardisation). The substance inhibits enzymes and counteracts exudation and inflammation. . 7. As per the supplier s certificate explaining the process of the manufacture of this substance, Heparin substance is chemically not an acid mucopolysaccharide, as observed by the Collector of Customs (Appeals) but it is a standardised extract obtained from the organs of animals prepared for a specific therapeu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans, dried, whether or not powdered , covers Organo therapeutic extracts of glands or other organs or of their secretions and Other animal substances prepared for - therapeutic or prophylactic uses, not elsewhere specified or included, and that the scope of the heading is therefore, sufficiently vide to cover Hirudoid substance, extracted from organs of animals for the reasons that (i) it is specifically prepared for therapeutic or prophylactic use; (ii) it is not a natural high polymer within the meaning of heading 39.01/06 as acid mucopolysaccharide comprises only a small portion of it; (iii) being specifically prepared for a specific use and not for general uses it falls outside the ambit of heading 39.01/06. This Hirudoid substance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to headings providing a more general description. According to him heading 30.01 is a more specific heading and therefore, classifying this substance under heading 39.01/06 which is a general one cannot be said to be justified. 11. Shri Sundar Rajan countered the arguments of Shri Gagrat and pointed out that this substance Hirudoid which was imported by the appellants does not find mention in the British Pharmacopoeia and cannot be said to be a pharmaceutical product under Chapter 30. According to Shri Sundar Rajan, admittedly, this hirudoid substance is a high polymer (natural) and it is composed of organo-heparinoid of animal origin (acid Micropolysaccharide). The therapeutic Index of the product manufactured by the appellants show tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay (Supra) 1983 E.L.T. 1182 (Cegat) that Explanatory Notes to B.T.N. (CCCN) can only be taken as guidelines but not conclusively determinative of a matter which has to be decided on a comparative study of the tariff entries given in the Schedule to the Customs Tariff Act. 14. We have to compare the entries as contained in Chapter 39 of the C.T.A. 1975 and Chapter 30 of C.T.A. 1975 to arrive at the correct conclusion as under which Chapter this product Hirudoid Substance falls. Chapter 39 deals with Artificial Resins, Plastic Materials, Cellulose Esters and Ethers and Articles thereof. Under heading No. 39.01/06, no doubt, there is a mention of other high polymers falling under this heading but we have to decide whether Hirudoid Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the body of the said heading 39.01/06, it is clear that the same does not cover the item of heparin in particular though it contains other high polymers and Heparin is also high polymer but Heparinoid a form of Heparin having a specific use as an and coagulant and activates the dissolution of blood clots and microthrombi by fibrinolysis. It counter act the formation of thrombi and assets in the dissolution of thrombi. From this imported substance Hirudoid substance, Hirudoid ointment has been manufactured by the importers and the active substance in Hirudoid ointment is Heparinoid. The thereapeutic index of the manufacturers which has been taken note by the authority below is with respect to the Hirudoid Ointment of which Hirudoid substanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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