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

1979 (7) TMI 105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... proposed revision under section 36(2) of Central Excises and Salt Act, 1944 of the order-in-appeal cited above passed by Appellate Collector of Central Excise, Bombay, and their submissions made at the time of personal hearing. 2. The short question to be decided is as to whether the Appellate Collector was correct in holding vide his impugned order-in-appeal that `Analgin Injection' could be tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lgin Injection', USSR-P. 3. Government observe that monograph 67 of the USSR-Pharmacopoeia covers only one preparation of Analgin in powder form. The description of the product is that it is 'A macroacicular, crystalline, odourless, bitterish powder, white or white with a barely visible yellowish tint. Rapidly decomposes in the presence of moisture. Aqueous solutions turn yellow on standing', t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arly indicates that one monograph covers only one form of preparation of a particular drug. Therefore, the mere fact that the dosage for injection is specified in monograph 57 would not mean that Analgin Injection is covered by that monograph and should therefore be treated as a pharmacopoeial preparation. In fact in the same USSR-Pharmacopoeial there are separate monographs in respect of several .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ph for Analgin Injection, it cannot be said that it is a pharmacopoeial preparation. The approval of Food and Drugs Administration, Maharashtra in the form given for the manufacture of the injections by party merely authorises them to manufacture the product described by the party as Analgin Injection USSR-P. It is no substitute for the requirement of a separate monograph for a product or a prepar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Analgin Injection in the USSR-P, Analgin Injection would be leviable to duty under tariff Item 14-E. Consequently, in exercise of the powers under section 36(2) of the Central Excises and Salt Act, 1944, Government of India have no hesitation in coming to the conclusion that the Appellate Collector erred in holding the product in question as falling outside the scope of the term patent or propriet .....

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