2005 (9) TMI 435

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..... -1994 for the appellants product Neocuron . The said notification grants exemption to anaesthetic as in excess of the amount calculated @ 5% ad valorem. The said product is manufactured out of Pancuronium. The appellants claimed the benefit of the notification in respect of the said product by claiming that the same is an anaesthetic drug. Accordingly a sample of the product was drawn on 22-1-1996 for chemical test. The result of the test is as under :- In Martindale (Extra Pharmacopoeia) Pancuronium Bromide is stated as a non-depolarising muscle relaxant. Such drugs are used as adjuvant to anaesthesia during surgery and as such it is used for anaesthetic purpose. It may be considered as P P medicine. While adjudicating the disput .....

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..... helpful, auxiliary, something given to augment the effect of a drug or other agent, a substance which enhances the body s immune response to an antigen. It is the appellants contention that inasmuch as the product in question, even according to the Revenue s own test report, is a substance which augment the effect of a drug and anaesthetic is a term pertaining to anaesthesia, the same should be considered as anaesthetic inasmuch as the same is used during surgery as adjuvant to anaesthesia. We also note that as per British National Formulary, a joint publication of the British Medical Association and the Royal Pharmaceutical Society of Great Britain, drugs used in anaesthesia includes Pancuronium Bromide. It is fruitful to reproduce a para .....

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..... uronium Bromide is a non-depolarising muscle relaxant used during the surgery under general anaesthesia and forms an integral part of balanced anaesthesia. The same is used all over the globe and has no other medical use whatsoever. The same is exclusively an anaesthetic product. 4. Appreciation of the evidence as produced above shows that the drug in question, though a muscle relaxant, is a drug used for the purposes of general anaesthesia to arrive at the desired result in the patient. It becomes clear from the above paragraph reproduced from the British National Formulary that the present day anaesthesia involves administration of several drugs with different actions to produce a state of surgical anaesthesia and the Pancuronium bromid .....

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