1990 (2) TMI 266

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..... ppellant. Shri V. Chandrasekaran,SDR, for the Respondent. [Order per : G. Sankaran, Vice President]. The issue arising for determination in all these appeals is whether the chemical Morphazinamide Hydrochloride imported by the appellants was entitled to exemption from additional duty of customs in view of the provisions of Notification 234/82-C.E. dated 1-11-1982 as amended. 2. T .....

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..... y formulation. 5. The Collector (Appeals) has held that since the imported substance does not figure in any official pharmacopeia including Indian Pharmacopoeia, it cannot be treated as a drug conforming to pharmacopoeial standards. 6. Our attention has been drawn to references made by the Assistant Drugs Controller, New Customs House, Bombay referring samples of the imported substance to M/s .....

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..... is medicine also figures in the Schedule to The Drugs (Prices Control) Order, 1979. 7. Having regard to the aforesaid circumstances, there is little doubt that the imported substance conformed to pharmacopoeial standards. Otherwise, it would not have been certified as conforming to standards by the two laboratories to whom references were made by the Assistant Drugs Controller, Bombay Customs an .....

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