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TMI Blog1995 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944. They filed a Classification List No. 20/3/84 dated 23-7-1984 claiming full exemption of duty on their product `Opthomycetin Eye Drops in terms of Notification No. 106/80-C.E., dated 19-06-1980 which amended the Notification 116/69-C.E., dated 3-5-1969 under which patent and proprietary medicines falling under Tariff Item 14E and containing Chloramphenicol and its esters for oral and parenteral use were exempted from whole of the duty leviable thereon. Since the medicine in question was sold describing it as for external use , the Assistant Collector Central Excise passed an order holding that the medicine `Opthomycetin Eye Drops was not eligible for exemption under Notification No. 116/69-C.E., dated 3-5-1969, as amended, as it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. Collector of Central Excise, Bombay reported in 1994 (74) E.L.T. 769, wherein it has been held that the expression parenteral in the Notification 116/69-C.E., dated 3-5-1969 as amended by Notification 106/80-C.E., dated 19-6-1980 was not confined only to injection but in a broader sense it has to be deemed as including medicines which are applied locally or topically too and which enter the blood stream through mucous membrane or skin even though slowly. He pleaded that the matter being covered in appellants favour by the judgment pronounced by the Apex Court, the appeals may be allowed. 4. On behalf of the respondent, Shri Mewa Singh, SDR took us through the impugned order and reiterated the finding of the Collector (Appeals). 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he most popular routes of administering drugs in the form of tablets, capsules, mixture, powder, pills, emulsions or rectal of local or topical, that is, the administration of drug for systemic actions specially in vomiting, unconsciousness and when intestinal absorption is to be avoided. The Government even though it was aware of the word `enteral decided to use the word `oral in the Notification obviously so that there may not be any ambiguity. In technical sense sublingual administration may be different from oral but in the common and popular sense a medicine taken sublingually is as much oral as a tablet or capsule or mixture taken by a patient. Similarly the word `parenteral was technically understood for injections whether they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y those who fall under it. To that extent the Notification has to be construed strictly. That is the medicine must be for oral or parenteral use. But once it is found that a medicine falls in the category of parenteral medicine then the benefit cannot be denied because it falls in category of those medicines which are applied locally. Topical or medicines used for local absorption appear to be included in the word `parenteral . In fact the definitions which have been extracted earlier do support the claim of the appellant that there are only two classifications of the medicines - one, which are known as enteral, that is which passed through an alimentary canal and other parenteral which extends to all other medicines which are not enteral. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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