9911796707
TMI Blog1990 (5) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... r : K.S.Venkataramani, Member (T)].- This appeal is directed against the order dated 11-12-1987 passed by the Collector of Customs (Appeals), Bombay by which he had upheld the order of the Asstt. Collector of Customs, Air Cargo Complex, Bombay dated 25-4-1987. The appellants herein imported Cimetidine which they cleared on payment of Customs duty and additional duty of Customs (CVD). Thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and Pharmacopoeial standards of this Cimetidine, its therapeutic value and its end use as a potent histamine H2-receptor antagonist. It is used in gastric and duodenal ulcer, and in other conditions associated with gastric hyperacidity. Therefore, there is sufficient evidence to show that the Cimetidine is a bulk drug conforming to Pharmacopoeial standards and fully satisfies the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) findings that the goods, namely, Cimetidine was not included in the Pharmacopoeia at the time of its import and clearance but only subsequently, as has been ascertained by the departmental authorities. Hence, it has rightly been denied the exemption. 4. We have carefully considered the submissions made by Shri Gujral of the appellants firm and the learned SDR. The appellants had claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Pharmacopoeia at the time of import and clearance. But the appellants before us has shown with sufficient evidence that Cimetidine had been included in the Martindale The Extra Pharmacopoeia 27th Edition in which among its uses it has been mentioned that Cimetidine is a potent histamine H2-receptor antagonist and its main action is to inhibit gastric acid secretion and that it is used in gast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation in the manufacture of Cimetidine tablet and injection. In view of such an evidence put forth by the appellants, the mere fact that it was included in the Indian Pharmacopoeia only on 1-1-1985 could not be sufficient ground to hold that before that date it was not a bulk drug especially when the Explanation-I to the notification does not indicate that what is required is chemical conforming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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