TaxTMI 
TaxTMI 
1981 (7) TMI 77
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.... from the burden of duty under Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as the Act, the Homoeopathic injections cleared by the original petitioner during the years 1965-66 and 1966-67, were assessed to duty under the Act and requisite demands were issued. Before confirmation of the demands, the original petitioner was directed to show cause and he had adequate opportunity to make his representation. The original petitioner seemed to have filed his representation and along with it, he referred to certain Authorities on Homoeopathic medicines to show that Homoeopathic injections administered by parenteral route, will come only under the category of Homeopathic medicines, so as to attra....
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....ir own assessment, they have found no warrant to accept them. It cannot be stated that it is always incumbent on the respondents to discuss the authorities in extenso. 3. The respondents have categorically opined that Homoeopathic medicines, subject-matter of exclusion under Item 14-E of of the First Schedule to the Act cannot take in Homoeopathic medicines, which are administered parenteral route. The second respondent refers to the Drugs and Cosmetics Rules, 1945, for the purpose of holding that the Homoeopathic medicines cannot include medicines administered by parenteral route. Obviously, the reference is to Rule 2(dd) of the said Rules, which was added on in 1969. The said rule reads as follows - "Homoeopathic medicines include a....
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....r therein was engaged in the business of manufacture of Homoeopathic medicines ever since 1944 and after the Drugs and Cosmetics Act, 1940 came into force, it had been in receipt of licence in form 28 for the manufacture of Homoeopathic medicines which included injections also. The first contention put forth on behalf of the petitioner therein was, the definition of Homoeopathic medicines in clause (dd) of rule 2 of the Drugs and Cosmetics Rules, 1945, which came to be introduced only in 1969 is ultra vires, being outside the scope of the Drugs and Cosmetics Act. This contention was repelled by the learned Judge and it was held that the Drugs and Cosmetics Act, 1940, itself did not comprehend Homoeopathic injections or Homoeopathic medicine....
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....dard set out in the Second Schedule. The relevant entry in the Second Schedule is Entry 4-A, which was introduced on 19th March, 1966. That Entry is as follows :- Class of Drug Standard to be complied with 4-A. Homoeopathic medicines (1) The standards specified from time to time in the Homoeopathic Pharmacopaeia of the United States of America or the United Kingdom or Germany for the medicines included therein. (2) For the Homoeopathic medicines not included in the Homoeopathic Pharmacopeia of the United States of America or the United Kingdom or Germany the standards approved by the Central Government and displayed in the prescribed manner on the label of the container. Thus, it will be seen that Homoeopathic ....
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....d Rule is beyond the scope of the rule making power of the authority under the Act. As I have pointed out already, the Act itself did not comprehend Homoeopathic injections or Homoeopathic medicines intended to be administered by parenteral route within the scope of the Homoeopathic medicines and consequently Rule 2(dd) of the Rules is not outside the scope of the Act and all that Rule 2(dd) did was to make explicit what was implicit in the Act itself. Therefore, I reject the first contention of the learned Counsel for the petitioner as without substance." 5. Learned Counsel expressed a grievance that the second respondent ought not to have relied on the definition of Homoeopathic medicines found in rule 2(dd) of the Drugs and Cosmetics ....