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TMI Blog1991 (11) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... (J) (Oral)]. This reference application is directed against the order of the Tribunal dated 2-3-1989. The learned Counsel Shri Saravanan mainly contended that the goods imported by the applicant viz. Thiamine Mononitrate cannot be construed to be Vitamin-B1 and a question of law would arise in this regard and further, the Customs authorities were permitting clearance of identical goods earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also Vitamin-B1. McGraw-Hill Dictionary of S.C.ientific and Technical Terms (2nd Edition) refers to Thiamine itself as follows : Thiamine : A member of the Vitamin B complex that occurs in many natural sources, frequently in the form of cocarboxylase. Also known as aneurline; vitamin B1 . This would suggest that what is treated as Vitamin-B1 is Thiamine proper and not necessarily any of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te as vitamin B. As we have seen just now the active ingredient in Thiamine Mononitrate is Thiamine; if it were to be accepted as Vitamin B, it can only be as Vitamin-B1 and nothing else. 9. At the time of hearing we had enquired of the appellant as to the use of which Thiamine Mononitrate imported by them was put. They indicated that it was sold to Pfizer Limited, Bombay to make Becosules cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itamin B1 tablets." 4. Following the ratio of the above decision, we uphold the findings of the Tribunal in the impugned order which are in appreciation of evidence. 5. The plea that by reason of prior practice of clearance allowed by the authorities a reference is called for on ground of estoppel is not acceptable since there is no estoppel against law or statute. In the result, the reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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