9911796707
TMI Blog1991 (3) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G. Sankaran, President]. - The issue arising for determination in the present case is whether Solvent Ether conforming to Indian Pharmacopial (IP) Standards, manufactured by M/s. Alembic Chemicals, the appellants, would be eligible for the benefit of Central Excise Notification No. 104/82 dated 28-2-1982 as amended by Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion thus : Explanation: "In serial No. 21, "bulk drugs" means any chemical or biological or plant product conforming to Pharmacopoeial standards, used for the diagnosis, treatment, mitigation or prevention of diseases in human beings or animals, and used as much or as an ingredient in any formulation." There is no dispute that the Solvent Ether manufactured by the appellants conformed to I.P. st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance to be called a bulk drug it should be - a chemical or biological or plant product conforming to pharmacopoeial standards; used for the diagnosis, treatment, mitigation or prevention of diseases in human beings or animals ; and (c) used as such or as an ingredient in any formulation. The subject Ether admittedly conforms to the condition at (a) above. It is used in the manufacture of Anaes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case appears to be is that if a substance is to be considered as used for treatment of diseases, it must have, by itself, therapeutic or prophylactic properties. In our view, a substance need not necessarily, and inevitably, possess these properties to be so called. It is a matter of common knowledge that surgery is a form of treatment of certain diseases. It is also a matter of common knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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