9911796707
TMI Blog1983 (12) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Tariff Item 68 on December 27, 1976 and the same was approved on the next day. 2. The Superintendent of Central Excise issued show cause notice dated June 3, 1977 and the petitioners were asked to show cause why a short levy of Rs. 4446.33 should not be recovered from them in respect of the clearance of Analgin Injection of 53465 units of 2 ml. and 30 ml. valued at Rs. 40268.64 cleared from their factory during the period May 1976 to January 1977. The petitioners sent their reply on June 10, 1977, inter alia, claiming that the Analgin Injections were manufactured as per the pharmacopoeia of U.S.S.R. and the product is described at Serial No. 57 on page 81 of the U.S.S.R. pharmacopoeia. The Assistant Collector, by his order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Proprietary Medicines not containing alcohol, opium, indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha or Homeopathic. 12.5 per cent advalorem Explanation I-'Patent or proprietary Medicines' means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of a oilments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph in a pharmacopoeia." In pursuance of the Explanation to Item 14E, the Government issued Notification dated March 1,1963 observing that the State Pharmacopoeia of the U.S.S.R. would be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Union of Soviet Socialist Republics, it is observed : "The monographs on medicines end with the indication of their basic pharmacological action. This is not to be understood that the medicine in question possessed no other activity or has no other application." In my judgment, it is obvious that Monograph, 57 is not restricted only to the Analgin in powder form but also includes Analgin in injection. 5. Shri Desai, learned counsel appearing on behalf of the Department, very strenuously submitted that the fact that Analgin in tablet form is under a separate monograph i.e. Monograph 58 and as there is no separate monograph under which injection falls, it must be concluded that the Analgin injection does not fall under any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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