1988 (8) TMI 316

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....ndents in Appeal No. C/1323/86-C) were eligible for exemp­tion from additional duty of customs in terms of Central Excise Notification No. 234/82, dated 1-11-1982. 3. In the matter covered by Appeal No. C/1323/86-C the Collector (Appeals) found in favour of the importing company and in the other Appeal No. C/2809/87-C, another Collector (Appeals) found against them. The Collector and the Importer respectively being aggrieved by these orders have filed the present appeals. 4. We have heard Shri R.G. Sheth, Advocate, for M/s. Gufic Private Ltd., and Shri C.V. Durghayya, DR, for the Collector. 5. Central Excise Notification No. 234/82, dated 1-11-1982 exempts from the whole of duty of excise leviable on inter alia - "All bulk drugs, me....

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....ve any therapeutic value or prophylatic properties as such, that it is merely a solvent and that, therefore, the benefit of the notification would not be applicable. 8. We have carefully considered the submissions of both sides. There is no dispute about the fact that the goods imported conform to the U.S. Pharmacopoeial Standards (USP). There is also no dispute that the goods are for manufacture of Oxytetracycline injection. The book "Remington's Pharmaceutical Sciences" 15th Edition at page 1252 has a section entitled "Pharmaceutical Solvents". One of the solvents listed in the section is "Propylene Glycol USP" and its uses are described as solvent, preservative, and humectant. The book "Extra Pharmacopoeia - Martindale", 27th Edition, a....