9911796707
TMI Blog2010 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... and allow these ap peals, but with the rider that this decision of ours shall not be a precedent for any period subsequent to the period of the subject imports. X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the appellant submits that mere presence of carbohydrates and electrolytes or other ingredients in admixture with "Intravenous Amino acids" would not take the amino acids out of the purview of any of the notifications. He has referred to what appears to be medical literature on amino acids. He submits that amino acids are the chief ingredients of the imported goods and that the same are accepted to be a source of proteins. In the absence of electrolytes and carbohydrates etc., a part of the amino acids would be consumed as a source of energy for the synthesis of proteins from amino acids. In order to ensure that the amino acids are entirely used up in synthesis of proteins which are essential for patients undergoing medical treatmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications, words like "exclusively", "only", "wholly" etc. would have been employed. In the case of TISCO Ltd., the benefit of a notification (No. 30/60) was extended to duty-paid pig iron mixed with other non- duty-paid materials, even though the item specified under the notification was duty-paid pig iron. In the case of Farida Classic Shoes Ltd., the benefit of Notification No. 49/86-C.E. as amended was extended to heels and soles of shoes, cleared by the assessee, after holding the view that the mere presence of rubber sheets affixed to the heel portion of the heels and soles would not take the goods out of the purview of the relevant entry (components of footwear, intermediate heels and soles and heels combinedly made of wood or leather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain not in dispute that intravenous amino acids in the imported goods were life saving drugs. Such life saving drugs were covered under Serial No. 50(A) of Notification No. 20/99-Cus. and Serial No. 80(A) of Notification No. 16/2000-Cus. The controversy is with regard to the presence of glucose (carbohydrate) and electrolytes in admixture with amino acids. From the scientific literature produced by the learned Counsel, it appears that these amino acids, when administered to a patient intravenously, would be used up in the synthesis of proteins which are essential life saving nutrients for the patients. It further appears that, for such synthesis, energy is required, which is supplied by the bio chemical processes involving carbohydrates an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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