9911796707
TMI Blog1997 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... bigger carton as follows :- MONOSODIUM GLUTAMATE Purity 99% up PLM - /Crystal 100 gms net x 100 x 2/CTN Made in Taiwan A sample was drawn by Assistant Drugs Controller (ADC) on reverse of the duplicate Bill of Entry. A sample was sent by the Shed Appraiser for examination by the Group Appraiser. Following is the report of inspection, as given in the Order-in-Original passed by the Assistant Commissioner :- From the samples drawn for inspection, it is noticed that the goods are imported in 100 gms packets and read the following inspection report as :- Super seasoning Vedan Monosodium glutamate Monoglutamate de sodium Purity 99% up Tung Hai Fermentation Industrial Corpn. Made in Taiwan, Republic of China 100 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... `Bulk Drug means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the second schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation." Definition of bulk drug mentioned above envisages use of the product in `intravenous amino acid . There is no end-use certificate available for the product. (v) The appellant is admittedly a trader. He does not undertake that the appellant would sell the product to a manufacturer of the aforesaid life-saving medicine. 1.4 On appeal, the appellant herein did not succeed before the lower appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, therefore, be taken on record. End-use is a necessary ingredient of the Notification 36/96-Cus. as well as of 8/96-C.E. Capable of use is an expression foreign to the definition of `bulk drug in DPCO, 1995, adopted for the purpose of Notification 36/96-Cus. 4.1 Learned Representative for the appellant submits that Tribunal (Western Bench s) judgment in the matter of Calibre Chemicals v. Collector of Central Excise, Surat vide Order No. 3891/96-WRB, dated 24-12-1996 is a clear authority that `capability of use as a drug or as an ingredient in any formulation is sufficient to satisfy the definition of bulk drug in DPCO. This judgment essentially relies upon Bombay High Court s judgment in the case of Citric India Ltd. v. Union of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2 We have to determine whether the imported goods are bulk drug as contended by the appellant. We observe that the goods have been imported in 100 gms packs, packing do not carry the marks NF grade; uses mentioned on the packings indicate clearly that the contents are meant for use in food industry as flavour enhancer. The appellant itself is a trader and not a manufacturer of drugs. Apex Court in the case of Hico Products Ltd. v. Collector of Central Excise reported in 1994 (71) E.L.T. 339 (S.C.) examined the judgment of Bombay High Court in the case of Rakesh Enterprises Another v. Union of India Another [1986 (25) E.L.T. 906] on the plea raised therein similar to the plea now raised by the appellant herein and observed as follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
