TMI Blog1996 (12) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... . - The appellant imported a consignment of lysine mono hydrochloride and claimed clearance in terms of entry 182 of App 6 Part II of the Import Policy 1988-91. This entry reads : "drug/drug intermediate not elsewhere specified" to be imported by actual user. The Deputy Collector (whose order has been confirmed by the Collector (Appeals) refused to clear the goods in terms of this entry. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported is lysine in feed grade. The term "drug" may include many items other than those having therapeutic property : 4. Martindale Extra Pharmacopoeia has this to say about lysine : "Lysine is an aliphatic amino acid which is an essential constituent of the diet. It is used as a dietary supplement. Lysine hydrochloride has been used in the treatment of hypochloraemic alkalosis. HERPES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... armacopoeias. The Bombay High Court had held in Union of India v. Rakesh Enterprises - 1991 (56) E.L.T. 39 (Bom.) that the fact of inclusion of phenol in the Indian and other Pharmacopoeia clearly indicated that it was a drug and hence entitled to exemption from customs duty as a drug, in terms of Notification No. 55/75. On this ratio, lysine hydrochloride would qualify as a drug. Since the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|