1979 (7) TMI 105

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....llate Collector was correct in holding vide his impugned order-in-appeal that `Analgin Injection' could be treated as a drug or medicinal preparation covered by monograph 57 of the U.S.S.R Pharmacopoeia so as not to classify them under Item 14-E of the Central Excise Tariff. The reasoning which the Appellate Collector based his aforesaid decision was that since monograph 57 of the USSR-Pharmacopoeia pertaining to `Analgin' inter alia makes a mention of the minimum and maximum "single" and "daily" dosages for intravenous and intramuscular injections, the injection, prepared by the party in accordance with the dosage prescribed should be deemed to be covered by the aforesaid monograph. He also relied upon the approval given by the Commissione....

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....ection is specified in monograph 57 would not mean that Analgin Injection is covered by that monograph and should therefore be treated as a pharmacopoeial preparation. In fact in the same USSR-Pharmacopoeial there are separate monographs in respect of several pharmacopoeial preparations in different forms such as powders, tablets and injections. For example, there are separate monographs in the USSR-P vide monograph Nos. 71 to 74 for the pharmacopoeial preparations Aprophery in the form of powders, tablets and injections. Similarly in the Indian Pharmacopoeia also there are separate monographs for injections in many cases. At the time of hearing the attention of the party was drawn by way of example to the monograph of Ascorbic Acid powder ....