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TMI Blog2018 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... hina being neither Vitamin C nor the synonyms, does not fall in the purview of the N/N. 159/2003 - imposition of ADD do not sustain - appeal dismissed - decided against revenue. - C/1012/2009 - A/86384/2018 - Dated:- 31-1-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri Chatru Singh, Assistant Commissioner (AR), for appellant Shri J.C. Patel, Advocate, for respondent ORDER Per: Ramesh Nair The instant appeal has been filed by the revenue against Order-in- Appeal dt. 22.07.2009 issued by the Commissioner (Appeals), Mumbai - I. The brief facts of the case are that the Respondent had imported Sodium Ascorbate USP from china when there was Anti Dumping duty in force on Vitamin C and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ascorabte hence it proves that the Pharmacopeia also treated the two differently and also that according to HSN Explanatory Notes mere end use of sodium ascorbate being Vitamin C cannot equate the two as synonyms. That the Appellate authority has wrongly held that the sodium ascorbate imported from China being neither Vitamin C nor the synonyms and does not fall under the purview of Notification No. 159/2003 Cus dt. 26.10.2003. He relies upon the meaning of term Sodium Ascorbate as given in Wikipedia, Princeton s and Merck index. He thus submits that the Respondent are liable for Anti Dumping duty. 3. Shri J.C. Patel, ld. Counsel appearing for the Respondent reiterates the findings of the impugned order to show that the same is bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pharmacopeia. The IP also clarifies that the main titles in Pharmacopeia are given in Bold Capitals, followed by synonyms. In India Pharmacopeia there are two distinct entries for ASCORBIC Acid (main title), followed by synonyms such as Vitamin C, L ascorbic acid. There is a separate entry, even in IP, for sodium ascorbate. This proves that in Pharmacopeia also the two are treated differently. Now coming to HSN EN , mere end use of sodium ascorbate being Vitamin C cannot equate the two as synonyms. In am therefore of the opinion that sodium ascorbate imported from China being neither Vitamin C nor the synonyms, does not fall in the purview of the notification No. 159/2003. 5. We find that the revenue in their appeal has merely rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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