2004 (1) TMI 264

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....    Omeprazole pellets (b)        Peflexacin Methane Sulphate Dihyrate (c)        Lansaparazole pellets (d)       Nimesulide (e)        Fluexetine Hydrochloride, and (f)         Sparflexacon The period involved is from 1996 to February, 1997. The Assistant Commissioner rejected the claim of the assessee for the reason that the assessee had followed the standards specified in Martindale Extra Pharmacopoeia which is not an official Pharmacopoeia of any country. The Commissioner (Appeals) accepted the contention of the assessee that Martindale Extra P....

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....ing Directorate is responsible for the Society's highly successful imprint, the Pharmaceutical Press. It publishes a developing catalogue of scientific journals, books and electronic publications including British National Formulary, a joint publication with British Medical Association and also Martindale. In the nature of the publication, we have no hesitation to hold that Martindale Extra Pharmacopoeia is an official pharmacopoeia of Great Britain. 4. The Commissioner (Appeals) is also justified in holding that the assessee is entitled to the benefit of Trade Notice No. 24/95. Explanatory Note to the Trade Notice reads as follows :- "The Notification No. 8/95-C.E., dated the 9th February, 1995 has been  issued keeping in view the D....