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TMI Blog1988 (8) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... were eligible for exemp tion from additional duty of customs in terms of Central Excise Notification No. 234/82, dated 1-11-1982. 3. In the matter covered by Appeal No. C/1323/86-C the Collector (Appeals) found in favour of the importing company and in the other Appeal No. C/2809/87-C, another Collector (Appeals) found against them. The Collector and the Importer respectively being aggrieved by these orders have filed the present appeals. 4. We have heard Shri R.G. Sheth, Advocate, for M/s. Gufic Private Ltd., and Shri C.V. Durghayya, DR, for the Collector. 5. Central Excise Notification No. 234/82, dated 1-11-1982 exempts from the whole of duty of excise leviable on inter alia - All bulk drugs, medicines and drug-intermediates not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ophylatic properties as such, that it is merely a solvent and that, therefore, the benefit of the notification would not be applicable. 8. We have carefully considered the submissions of both sides. There is no dispute about the fact that the goods imported conform to the U.S. Pharmacopoeial Standards (USP). There is also no dispute that the goods are for manufacture of Oxytetracycline injection. The book Remington s Pharmaceutical Sciences 15th Edition at page 1252 has a section entitled Pharmaceutical Solvents . One of the solvents listed in the section is Propylene Glycol USP and its uses are described as solvent, preservative, and humectant. The book Extra Pharmacopoeia - Martindale , 27th Edition, at page 629-630 describes prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions should be deemed to have been complied with. 10. In considering this problem we have referred to, in addition to the books cited for the assessee, The Pharmaceutical Codex incorporating the British Pharmaceutical Codex (XIth Edition). At page 756 of the book under the heading Propylene Glycol it is found stated under the head Veterinary Uses as follows :- Propylene Glycol is used in the treatment of Bovine Ketosis and pregnancy toxaemia of sheep. Usual dose for both cattle is 200 to 300 ml and for sheep 60 to 100 ml; these dose are repeated daily for 3 or 4 days. 11. It is thus clear that Propylene Glycol is used in the treatment of animals. In that event, it would be a bulk drug as defined in Notification No. 234/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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