1990 (10) TMI 203

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....ants filed a refund claim on 4-4-1985 for Rs................. inter alia, on the ground that Amidotrizoic Acid USP is a drug as confirmed by the Assistant Drug Controller by his endorsement on the reverse of the Bill of Entry................................ countervailing excise duty purpose .......................... had given the benefit of excise exemption ............................... the goods as drug. They claimed lower duty on the classification under Heading 29.01/45(13) as Pharmaceutical chemicals. The claim, however, was rejected by the Deputy Collector of Customs (Refunds), Bombay C. H. by his order dated 29-9-1986 saying that no evidence has been produced that the material has sole or predominant use as drug only for the purpo....

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....armacopoeia 27th Edition wherein it has been stated that diotrizoiates are used as contrast media in diagnostic radiology. It was, therefore, pleaded that the goods are correctly classifiable as pharmaceutical chemicals under Heading 29.01/45(13) CTA eligible for exemption under Notification 33/83 as claimed in their refund application. 3. Shri Jayaraman, the ld. S.D.R. contended that the A.D.C.'s report only said that the material was a diagnostic aid, which is different from saying it is a therapeutic drug. He pointed out that Heading 29.01/45(13) covers only pharmaceutical chemicals having prophylactic or therapeutic value and used solely or predominantly as drugs. Extending exemption under Excise Notification 234/82 also will not adv....

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.... to be administered prior to radiological exposures. Will this amount to prophylactic or therapeutic value? According to New Websters Dictionery of English Language the word "prophylactic" means preventive, defending from or warding off disease, and the word "therapeutic" means curative. From what has been seen from the Extra Pharmacopoeia Amidotrizoic Acid is used as a contrast media in diagnostic radiology only and there is no indication therein that it or its preparations by themselves have any curative value or are prescribed and administered as a preventive medicine. Only if this criterion is satisfied the material will be covered under Heading 29.01/45 (13) CTA. The A.D.C's endorsement on the original B/E merely says that the goods ar....