1990 (5) TMI 154

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....ran, S.D.R., for the Respondent. [Order per : K.S.Venkataramani, Member (T)].- This appeal is directed against the order dated 11-12-1987 passed by the Collector of Customs (Appeals), Bombay by which he had upheld the order of the Asstt. Collector of Customs, Air Cargo Complex, Bombay dated 25-4-1987. The appellants herein imported Cimetidine which they cleared on payment of Customs duty and....

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....ia, June, 1977 Edition which gives the specification and Pharmacopoeial standards of this Cimetidine, its therapeutic value and its end use as a potent histamine H2-receptor antagonist. It is used in gastric and duodenal ulcer, and in other conditions associated with gastric hyperacidity. Therefore, there is sufficient evidence to show that the Cimetidine is a bulk drug conforming to Pharmacopoeia....

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....d D.R. drew our attention to the Collector (Appeals) findings that the goods, namely, Cimetidine was not included in the Pharmacopoeia at the time of its import and clearance but only subsequently, as has been ascertained by the departmental authorities. Hence, it has rightly been denied the exemption. 4. We have carefully considered the submissions made by Shri Gujral of the appellants' firm a....

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....ion holding that Cimetidine was not included in the Pharmacopoeia at the time of import and clearance. But the appellants before us has shown with sufficient evidence that Cimetidine had been included in the Martindale The Extra Pharmacopoeia 27th Edition in which among its uses it has been mentioned that Cimetidine is a potent histamine H2-receptor antagonist and its main action is to inhibit gas....