TaxTMI 
TaxTMI 
1993 (10) TMI 99
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....655A-737A of 1980 dated 27-3-1980 passed by Central Board of Excise & Customs. By the said order the Board had, while upholding the orders of confiscation, reduced the fine in lieu of confiscation as detailed in the order-in-appeal. 2. No personal hearing is being given in this case in view of the proposed order. 3. Briefly stated the relevant facts are that applicants had imported several c....
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....and the British and American Pharmacooeias, the lower authorities disallowed the import, even though the Indian Pharmacopoeia recognised Thiamine Hydrochloride alone as Vitamin B1. The ground taken was that nowhere in the ITC policy it was laid down that the same is to be construed in terms of the Indian Pharmacopoeia only. The lower authorities ordered confiscation of the goods, though granted op....
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....Being aggrieved, the applicants filed the present revision applications. 8. Government have gone through the records of the case. It is seen that (a) according to Indian Pharmacopoeia and evidence of other Government Organisations such as Drug Controller of India, Central Drugs Laboratory, Calcutta as pleaded by the applicants before lower authorities Vitamin B1 meant only Thiamine Hydrochlorid....
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....icencing authority (JCC I & E, Madras) had itself clarified that impugned goods could be imported by the Export Houses against licences issued against their own entitlement. It is also significant to note that while CBEC imposed only token fines no penalty was imposed at any stage. 9. It is clear from the above that not only Thiamine Mononitrate was classifiable as a permissible item against th....