9911796707
TMI Blog1992 (9) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... the Table annexed thereto. The appellants claim that the goods were eligible for exemption from additional duty under Notification 31/88-C.E., dated 1-3-1988 as bulk drugs as defined in the Drugs (Price Control) Order, 1987 was also rejected. The main ground of appeal before us is that since the goods are of pharmacopoeial grade, they would not fall under Chapter 32 of the Customs Tariff. In support of their contention, the appellants had submitted a Certificate of Analysis, dated 26th October, 1988 issued by the suppliers in which it is stated that the Tannic Acid imported by them conforms to the specifications of the 73rd Edition of the British Pharmacopoeia. They had also referred to Tariff Advice No. 51/79, dated 10th September, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r category by the Assistant Drugs Controller. 4. Smt. Ananya Ray, the learned SDR, while arguing on the appeal submitted that Heading 32.01 which specifically covered Tannic Acid imported by the appellants was as under :- 32.01 Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives . She also submitted that Tannic Acid finds specific mention in the Central Excise Tariff under the same Heading 32.01 as also in the HSN and, in the latter, there is a specific mention of tannins (Tannic Acids) as being the main active constituents of vegetable tanning materials. She also submitted that Tannic Acid does not figure in the British Pharmacopoeia as a drug but only as a reagent in Appendix-I A. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnic Acid is as under :- Tannic Acid C76 H52 O46 = 1701 General reagent grade of commerce . 7. In view of the specific mention in the British Pharmacopoeia that the description of reagents in the appendix does not imply that the materials are suitable for use in medicine, the claim of the appellants, though supported by the Certificate of the suppliers, is without any merit. Since Tannic Acid conforms to the British Pharmacopoeia only as a reagent and is not suitable for use in medicine, its classification under Chapter 29 and the claim for exemption from duty as a pharmaceutical chemical under Notification 77/86-Cus., dated 17-2-1986 and as a bulk drug under Notification 31/88-CE, dated 1-3-1988 for additional duty cannot be accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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