TMI Blog1991 (6) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... t once mention that the appeal is devoid of merit. 2. The petitioners placed orders for the import of phenol U.S.P. from Japan. The indented quantity was 26 metric tons. The same arrived in Bombay on 8th September 1982. The petitioners filed, on 1st September 1982, five bills of entry in respect of the consignment. It was the case of the petitioners that pehnol USP was a basic drug or a pharmace ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acopoeias. He also referred to the certificates issued by laboratories in this behalf. The learned Judge was of the view that the material brought upon record by the petitioners showed that phenol was both a drug and a drug intermediate. On behalf of the respondents it was argued that the advantage of the Exemption Notification was not available unless it was established by the petitioners that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pharmacopoeia to comply with the provisions of the Drugs and Cosmetics Act, 1940, and the other Acts therein mentioned, also, to make it clear that the inclusion of any drug within the pharmacopoeia did not and could not be deemed to imply or convey permission, authority or licence to exercise any right or privilege protected by any patent or trade mark. The extract has nothing whatsoever to do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry. Had such an allegation been made, it could have been traversed by the petitioners. It is impermissible to take cognizance of an allegation of fact, which is not taken in reply to the writ petition, in appeal. In any event, end-use is, as the learned Judge held, irrelevant for the purpose of the Exemption Notification. The exemption given thereby is to the articles therein mentioned and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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