TMI Blog1985 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are manufacturers of a chemical, sodium bisulphite. One of the uses of this chemical is in the manufacture of `analgin which is a pain relieving drug. It is the claim of the appellants that sodiam bisulphite manufactured by them, which falls under Item No. 68 of the Central Excise Tariff Schedule, is eligible for duty exemption as a drug intermediate in terms of Notification No. 55/75, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the requirements of this Tribunal, the appellants filed 2 supplementary appeals since there were 3 separate appeals disposed of by the Collector (Appeals) although by a single consolidated Order and, originally, only one revision application had been filed. 3. Before us, it was contended by Dr. P.M. Pitke, Junior Research Development Manager of the appellant company, that sodium bisu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la. It is evident that its use is not as an aid to the chemical reactions taking place as is the case with some substances like reducing agents, catalysts, etc. It contributes to the very structure of the drug in a substantial measure. Apart from this, there is the evidence produced by the appellants in the shape of a certificate from Joint State Drugs Controller, Tamil Nadu, stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hyde sodium bisulfite solution. It is interesting to note that even the intermediate product melubrin is shown in the Merck Index as an antipyretic and analgesic. Analgin is also an antipyretic and analgesic. 5. Taking the cumulative effect of what is stated above, there is little doubt that sodium bisulphite qualifies for duty exemption as a drug intermediate in terms of Notification No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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