TMI Blog2018 (6) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... able under chapter 30 of the First Schedule of the Customs Tariff Act, 1975 for assessment of duty on imports. There is no evidence of deliberate intent of evading duty and the ample scope for confusion also precludes invoking of the extended period. The impugned product is not a blood fraction . Neither is it a hormone. In the absence of a valid and acceptable alternative after discarding its classification as a blood fraction , the consequent recovery ordered by original authority, and upheld by the first appellate authority, fails to meet the test of law and must be set aside. Appeal allowed - decided in favor of appellant. - Appeal No. E/289/2007 Cross-Objection No: E/CO-123/2007 - Order No. A/86616 / 2018 - Dated:- 31-5-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rudite dissertations of scholars pushing the frontiers of medical science - besides contending that the extended period had been invoked improperly as the dispute centered around esotery beyond the ken of ordinary mortals whose scant knowledge is limited to exemption notification extended on the import of the same goods classified under chapter 30 of the First Schedule of Customs Act, 1975. 3. Learned Authorised Representative places reliance on the statement of Dr MK Sahib, Director of the company and the explanatory notes appended to the Harmonised System of Nomenclature on which the First Schedule to Central Excise Tariff Act, 1985 is based. 4. The impugned product is of comparatively recent origin in the context of a schedule that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (b) whether the appellant manufactured excisable products and cleared these without payment of duty. First of all, the appellant has manufactured excisable goods in bulk and the appellant has not taken out any registration. Nor the appellant has got the product listed in the Central Excise Registration, already issued to its factory premises. The appellant should have submitted ER-I regularly. Second the ground for invoking extended period has been clearly brought out in SCN and also in the Order-in-original. It is further seen that the appellant is manufacturing the subject product on COMMERCIAL BASIS only employing genetically engineered Chinese Hamster Ovary Cells as Surrogate. The facts mentioned in the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recombinant erythropoietin would resolve the dispute without foray into the validity of the claimed classification. 7. As they filter blood, the kidneys monitor levels of blood cells and despatches the signalling molecule to the production centre on detecting any deficiency. This signaler, erythropoietin induces the bone marrow to commence compensatory production. Erythropoietin is manufactured commercially for the treatment of anemia when the trigger for increased production of haemoglobin in the bone marrow has been rendered dysfunctional owing to disease of the organ that releases the trigger. 8. Erythropoietin is cloned by harvesting the gene from leukocytes of donors and culturing in the ovarian cell of Chinese hamsters for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnative proposed in the notice merely because it was there. 10. Though Dr MK Sahib may have described the product as a hormone , that is not entirely borne out in expert literature. Hormones are glandular secretion of a particular organ of the human body. The field does not boast of a sufficiently hoary tradition as to accept without question that erythropoietin is, unambiguously, a hormone . In some of the literature, it is described as a cytokine which is not quite the same as a hormone. It is also described as a growth factor which a hormone , like many other secretions, may be but is not limited to. Hormones are grouped as autocrine, paracrine and endocrine depending on the reach of their effect: the target of erythropoieti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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