Martindale Extra Pharmacopoeia treated as official pharmacopoeia, supporting exemption for Roxythromycin.

Roxythromycin was treated as eligible for exemption under the relevant notification because it was stated to be specified in Martindale Extra Pharmacopoeia, and that publication was followed as an official pharmacopoeia of Great Britain. The Tribunal relied on its earlier view that Martindale Extra Pharmacopoeia has that status for exemption purposes, and on the claim that the product appeared in the relevant edition. On that basis, the exemption claim for the relevant period was accepted and denial of exemption was set aside in favour of the assessee.

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Issues: Whether Roxythromycin was eligible for exemption under the relevant exemption notifications on the footing that Martindale Extra Pharmacopoeia was an official pharmacopoeia of Great Britain.

Analysis: The product was claimed to be specified in Martindale Extra Pharmacopoeia, and the same question had already been decided by the Tribunal in another matter holding that Martindale Extra Pharmacopoeia is an official pharmacopoeia of Great Britain. Following that view, and noting the earlier claim regarding the edition in which the product was specified, the exemption claim for the relevant period was accepted.

Conclusion: Roxythromycin was held eligible for exemption and the denial of exemption was set aside in favour of the assessee.

Ratio Decidendi: Where the relevant product is covered by Martindale Extra Pharmacopoeia, that publication is to be treated as an official pharmacopoeia of Great Britain for the purpose of the exemption notification.

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