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TMI Blog2016 (9) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.9% purity claiming exemption under Advance License Scheme vide exemption Notification No. 43/2002-Cus. As per license the description of imported goods is given as Iodine Crude. The adjudicating authority based on opinion of Dy. Chief Chemist (DYCC) found that the subject goods are not Iodine Crude but as per British Pharmacopoeia and Indian Pharmacopoeia, Iodine of 99.5% purity becomes Iodine of Pharmaceutical grade. The adjudicating authority relying on Encyclopedia of Industrial Chemical Analysis Vol. 14, edited by Snell & Ettre, the said goods being purity more than 99.8%, falls under one sublimed category, which is of pharmaceutical grade and not crude variety. It was also contended that the imported goods being of prilled variety, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore, the report of Jt. Director, DYCC cannot be alone taken the basis for deciding whether the goods is crude iodine or otherwise. He submits that the supplier also given a certificate that the iodine supplied by them is a crude iodine. The goods imported by them is admittedly having purity of 99.9% and the iodine having 99.9% also falls under the category of crude iodine. In this regard, he placed reliance on the decision of this Tribunal in the case of Commissioner of Customs, Chennai Vs. M.B.I. Chemicals 2003 (159) ELT 986 (Tri-Chennai), wherein the product of 99.8% purity was held to be a crude iodine. As per this judgment, even 99.9% crude also comes under the crude iodine. He further referred the observation in the said judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the certificate of analysis of the foreign supplier the result of analysis is iodine assay is 99.8%, chlorine-bromine is 0.05% and non-volatile matter is 0.03%. However, in the said certificate of analysis, it is nowhere mentioned that the imported prilled iodine is of pharmaceutical grade. Therefore, there is no basis in the DYCC report to hold that as per specification, the product is pharmaceutical grade. As per the decision cited by the learned Counsel, the iodine having 99.8% purity has been considered as crude iodine, which indicates that the iodine having 100% purity can only be considered as pure or refined iodine, which is other than the crude iodine. We have observed from the technical opinion given in the judgment of M.B.I. Chem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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