TaxTMI 
TaxTMI 
2010 (5) TMI 412
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....1999 (Ser. No. 50 read with List 2) and No. 16/2000-Cus., dated 1-3- 2000 (Ser. No. 80 read with List 2). The relevant entry under either of the Notifications read thus: "Life saving drugs/medicines including their salts and esters and diagnostic text kits specified in List 2." Item No 100 under List 2 annexed to each Notification was "Intravenous Amino acids". The goods involved in appeal C/13/02 was imported under brand name "Vamin-G", whereas the one involved in the rest of the appeals was imported under the brand name "Aminomix". As it appears from the records, irrespective of the brand names, the commodity was composed of a mixture of Amino acids, glucose (carbohydrate) and electrolytes. The original authority, in adjudication of the r....
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....ely used up in synthesis of proteins which are essential for patients undergoing medical treatments, carbohydrates and electrolytes are included as sources of energy, which is essential for the synthesis of proteins from amino acids. According to the learned Counsel, by reason of the amino acids having been in admixture with carbohydrates and electrolytes as source of energy, the amino acids should not be denied the benefit of the notifications. In this connection, the learned Counsel relies on the Tribunal's decision in Commissioner of Customs, Chennai v. Tablets (India) Ltd. - 2005 (191) E.L.T. 280 (Tri-Chennai), wherein the benefit of Notification No. 17/2001-Cus. was ex tended to "Intravenous Amino acids" manufactured out of bulk drugs ....
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....components of footwear, intermediate heels and soles and heels combinedly made of wood or leather.) The learned Counsel has argued that, in view of the case law cited by him, the benefit of Notification No. 20/99-Cus. (Ser. No. 50) and the benefit of Notification No. 16/2b00 (serial No. 80) are to be extended to the goods in question. 3. The learned JDR, on the other hand, submits that the relevant entry "Intravenous Amino acid" should be literally understood and accordingly the amino acid admixed with other materials should not be given the benefit of the notifications as clarified in the Board's Circular No. 45/2000 ibid. He has made an attempt to distinguish the case of Tablets (India) Ltd. by submitting that, h that case, the importer ....
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....s, energy is required, which is supplied by the bio chemical processes involving carbohydrates and electrolytes It would thus appear that the amino acids would optimally benefit patients in the presence of carbohydrates, electrolytes etc. The functional ingredient, however, is "Intravenous amino acid". Apparently, the benefit of the notification is available to these intravenous amino acids. In the case of Tablets (India) Ltd., the Tribunal held that the benefit would still be available even if sorbitol or glucose was also present along with amino acids. The decision of the Tribunal stood upheld when the Civil Appeal filed by the department was dismissed by the apex court. We have also found a parallel between this case and the case of TISC....