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TMI Blog1994 (7) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... vinyl Pyrrolidone valued at Rs. 1,40,181/- cif but granting option to the appellants to pay fine of Rs. 60,000/- in lieu of confiscation. 2. The appellants imported the aforementioned item described as Luviskol K 30 (Polyvinyl Pyrrolidone PVP) and claimed clearance under the licence issued as Additional licences for the policy period 1985-88, and stated the items imported as falling within Entry No. 24 of App. 6 List 8 Part II of the same Policy Book, which related to Drug/Drug Intermediates . The manufacturer s literature, however showed that the imported goods had the usage as Binder for tablets for non-pharmaceutical applications and plastic bandages". The clearance was therefore objected to. Under-invoicing was also felt. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t his stand, the ld. advocate has relied upon the Bombay High Court judgment in Leukoplast (India) v. State of Goa - 1988 (36) E.L.T. 369A (Bom.). He has also referred to the Bombay High Court judgment in Union of India v. Rakesh Enterprises - 1991 (56) E.L.T. 39 (Bom.) and the decisions of the Tribunal in Trichem Laboratories v. Collector - 1984 (17) E.L.T. 185 (Tribunal) and Collector v. Pharmaceutical Capsules Laboratories - 1986 (25) E.L.T. 211 (Tribunal). Conceding to the position that the Bombay High Court judgment in Glaxo Laboratories v. Union of India (supra) is against the claim put forward by the appellants that the ld. advocate submits that the said decision of the Single Judge of said High Court virtually stands overruled by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has passed the test of pharmacopeal standard and the said contention does not seem to have been negatived and both the authorities below appear to have accepted the proposition of the item being of pharmaceutical grade. In the present appeal also such a contention is not raised. 8. The main thrust, in the present appeal, is on the point that the item figures in both US and British Pharmacopea and also, it would stand covered under the definition of drug as given in Section 3(b) of the Drugs and Cosmetics Act, 1940 and hence importable under the licence produced. In other words, the plea is that the item stands covered under S. No. 24 of App. 6 List 8 of Part II of the Policy Book AM 85-88 9. US Pharmacopoeia describes the item under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs Act, and observing that pharmacopeia definitions do not indicate medicinal properties in the said item, but conceding that the enlarged definition of the word drug as given under the Drugs and Cosmetics Act, 1940 would include PVP as drug, posed a question as to whether PVP of pharmaceutical grade was a drug for the purpose of Tariff Act and answering the same in negative, observed that it did not have any medicinal properties and that the Drugs Cosmetics Act was promulgated in order to prevent sub-standard drug and maintain high standard in medical treatment and if for that propose any extended meaning was given to include the components, the same meaning had to remain restricted to that enactment and may not be brought in interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial meaning synonymous to the meaning given in Drugs and Cosmetics Act, 1940, be adopted, and it was held that the Drugs and Cosmetics Act, 1940 was a comprehensive piece of legislation dealing with drugs and the definition of drug as given under the said Act had to be accepted. 15. The Gujarat High Court, in Sonali Textile Corporation v. Union of India 1986 (23) E.L.T. 433 (Guj.) while dealing with the provisions of Central Excise Act, has also held that the definition given under the Drugs and Cosmetics Act should prevail for the purpose of interpreting the Notification under the Central Excises and Salt Act, 1944. 16. None of these subsequent decisions have however, dealt with the views expressed in the Glaxo Laboratories (India) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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