TaxTMI 
TaxTMI 
1983 (8) TMI 298
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.... authorities say that CAMOQUIN an anti-malarial should get the exemption of Notification No. 116/69-C.E. as Amodiaquine. The Central Excise say that only Amodiaquine can be given the exemption and not camoquin because it (Camoquin) is Amodiaquine Hydrochloride. The Central Excise hold that the Amodiaquine in the Camoquin tablets are a hydrochloride salt of amodiaquine and not amodiaquine itself. The two are not synonymous. Parke Davis argue that the Government itself later amended the notification to read amodiaquine by hydrochloride instead of amodiaquine, an amendment which supported its claim that the two were alike. The Central Excise remained unmoved. 3. At the hearing on 26-7-1983, the learned Counsel for Parke Davis supported....
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....ine, is correct and needs no great knowledge of the subject. The action of denial of the exemption cannot be faulted on a strictly limited technical interpretation of nomenclatures. 6. Having said this, we must also say we cannot be insensitive to another technical aspect of the debate. While amodiaquine is the base and the active principle, it is the dihydrate form of it, such as amodiaquine hydrochloride that is generally, or perhaps we can even say, always, administered. Amodiaquine is very similar to chloroquine in its anti-malarial action. Malaria is caused by the parasites plasmodium falciparum and plasmodium vivax. The parasite finds a host temporarily in the rector mosquito anopheles and later in the human being, specificall....
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....gs below, but the department has done nothing to meet it. 9. It is not correct to say that amodiaquine hydrochloride is the same thing as amodiaquine. But in the formulation of amodiaquine hydrochloride, the hydrochloride in the molecule is non-active; only the amodiaquine has therapeutic capability. And, as we have discussed, amodiaquine is not know to be used medically except as a hydrochloride of the cyrstal. It is true that the notification refers to amodiaquine and this is not the same thing as amodiaquine hydrochloride. However, the amendment by the Government of India is a factor we can draw upon. If the Government wanted only amodiaquine to be exempted, it would not have put amodiaquine hydrochloride in place of amodiaquine.....
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....aquine in the base crystal is not known. Only the dihydrate form, amodiaquine hydrochloride, is present to avail this exemption. We have seen that in its crystal base form, amodiaquine is not used medically. Then, the objectors can say, the exemption should not be given and if it (exemption) becomes a nullity, it cannot be helped. A new notification, or an amendment, can take care of the trouble and till then, no exemption to amodiaquine hydrochloride. 12. We are unable to agree. We have discussed that only amodiaquine hydrochloride can be medically administered. We are satisfied in our mind that an exemption to amodiaquine is an exemption to amodiaquine hydrochloride. There is no extension of the terms of the exemption to encompass....