Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1983 (8) TMI 294

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e it contained lignocaine hydrochloride an anaesthetic a substance he did not accept was therapeutically inert. However, he remained silent on the dispute about Rolitetracycline intravenous injection which M/s. Hoechst claimed was tetracycline hydrochloride but which the Assistant Collector held was not and so disentitled from the concession which was given on tetracycline hydrochloride. M/s. Hoechst has, therefore, filed this appeal ACC/EX/1177, dated 22-12-1978. 2. At the hearing on 26-7-1983, the learned Counsel for M/s. Hoechst argued that all authorities say that Rolitetracycline was nothing but tetracycline hydrochloride. He referred to Martindale, The Extra Pharmacopoeia--26 Edn : Ainley Wade; the Pharmacological Basis of Thera .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ies produced by Hoechst but none of them states that Rolitetracycline is a hydrochloride of tetracycline. The Martindale--The Extra Pharmacopoeia (Ainley Wade) describes Rolitetracycline (USNF) PMT: Pyrrolidino methyl tetracycline N (1 Pyrrolidinyl methyl) tetracycline. It also carries a note that 275 mg. of rolitetracycline is approximately equivalent to 250 mg. of tetracycline hydrochloride, but it does not say that it is the same substance as the latter. It describes the toxic effects, precautions, antimicrobial action, absorption and fate as all being the same as or similar to tetracycline hydrochloride. But it also contains a sentence which says that : "rolitetracycline may be used for the treatment of infections due to organisms sens .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... methyl) derivative of a kind of tetracycline. It is reported to be used for both intravenous and intramuscular injections. The structure for rolitetracycline is given in the monograph. Therapeutic Agents thus : [Hoechst, however, have submitted a paper on the technical character of rolitetracycline in which the structure of tetracycline hydrochloride is given thus But it is not known what the authority for this is.] We can see from all the authorities we have quoted that care is taken to show that rolitetracycline is only similar to tetracycline hydrochloride and has the same general therapeutic and anti-microbial as well as toxic effects. But not one says the two are the same substances. In fact, we read in some of them that for deep in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ain at the question whether it should not, after all, be the product to which the concession can be or, perhaps, should be given, because denial would result in a position where the only product that can earn the concession is refused it and so leaving unused an exemption that reason would dictate should be given to that product. Such is not the case here and we have demonstrated as much. The denial of the concession to rolitetracycline was, therefore, correct. 6. The question about the lignocaine hydrochloride in the intramuscular injection is resolved now, because neither the intravenous nor the intramuscular injection can avail the exemption under Notification No. 116/69-C.E. This appeal is dismissed.
Case laws, Decisions, Ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates