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TMI Blog1988 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellants, the import of these items was not covered by a valid import licence as they fall in the category of Vitamin B-1, a canalised item and were, therefore, not items under OGL for actual users which could be imported against such a licence. 3. We have heard Shri S.D. Nankani, Advocate on behalf of the appellants and Shri S.P. Prabhu, JDR on behalf of the department. 4. The board stand taken by the appellants, which covers the import of both the products, is that Appendix 9 of AM-81 Policy, which refers to Vitamin B-1 as a canalised item would cover only Thiamine Simplicitor. It would not include salts of Thiamine. In order to support this contention, the learned advocate has referred to various technical authorities inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the facts of the case and the submissions made before us. We do not think that it helps the importers very much to refer to the orders passed by the Board in regard to imports of Doxycycline HCL and Gentamycin Sulphate. The products in this case being different, the Issue will have to be examined and decided on its own merits. 10. We may mention here that it interests us to find that so far as imports of Thiamine Mono-nitrate are concerned, there are two orders of the Central Board of Excise and Customs passed by Member Shri S. Venkataraman, which take completely opposing views. One is Order No. 454 of 1981 dated the 13th August, 1981. In this, the Board has held that the adjudicating authority has squarely met the points ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Collector in his order-in-original No. S/10=345/81 ACU, dated 8.5.1981 has discussed what is stated in Chapter 52 of Remington Pharmaceutical Practice under the heading 'Thiamine'. As per the authority, Thiamine is a generic term applying to all substances possessing Vitamin B-1 activity. It also refers to Mono-nitrate as an alternate commercial form of Vitamin B-1 possessing greater stability than Hydrochloride. 12. In Martindale Extra Pharmacopea, it is pointed out at page 1700 that Thiamine Mono-nitrate has uses similar to those of Thiamine Hydrochloride. 13. Again, in the Condensed Chemical Dictionary, at page 816, it is stated that Thiamine is Vitamin B-1 and is available as Thiamine Hydrochloride and Thiamine Mono-nitrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted as such. He then proceeds to quote the Condensed Chemical Dictionary and Remington's Pharmacopiea Vitamins to show that the substances containing Vitamin B-1 have been shown to be Hydrochloride as well as Mono-nitrate of Thiamine."....... "It is true as argued by the learned counsel for the department that Thiamine is not available outside a laboratory because it is unstable and is subject to rapid loss of potency. But it is also true that Thiamine is a distinct chemical which has been recognised and which has been isolated to use in treatment of Vitamin B-1 deficiency such as beri-beri, loss of appetite, polyneuritis, etc. It is also true that it is not available outside the laboratory but only because of its susceptibility to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Vitamin B-1 and this means that Vitamin B-1 in its available form is canalised. There is no use in canalising something that nobody can buy or sell or import. We are, therefore, not able to interfere with the order of the lower authorities." 15. We fully endorse the view of this Bench in Order No. 15/82, and, therefore, held that both Thiamine Hydrochloride as well as Thiamine Mono-nitrate would be covered by the term Vitamin B-1 and, therefore, the imports are not covered by a valid licence as they were canalised items under Appendix 9 of the Import Policy. 16. Coming now to the quantum of redemption fine, we cannot but feel especially in view of the orders issued at the high level of the Central Board of Excise and Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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