In reply it was claimed that, Kemicetine Vaginal Suppositories were treated by the Drug Control Authorities as lifesaving drugs.
0.25 grams and 0.50 grams of chloramphenicol antiniotic companytents.
The appellant objected to numberices so far they were for period beyond six months prior to the date of numberice.
The appellant is a manufacturer of KVS of two different strengths viz.,
But after the drug became wholly exempt from duty the department erroneously has taken the view that the medicine which was in tablet form and was meant for parenteral use was number entitled to exemption since it was number administered through oral route.
The appellant was being granted exemption on the suppositories by the department till five numberices were issued on 11 6 1980, 17 6 1980, 9 10 1980, 24 1 1981 and 8 5 1981 raising demand for the period 1 9 1979 to 31 5 1980, 1 1 1979 to 31 8 1979, 1 6 1980 to 31 8 1980, 1 9 1980 to 31 12 1980 and 1 1 1981 to 30 4 1981 respectively.
By absorption into the system its effect is to remove the vaginal infection.
106/80 CE dated 19 6 1980 issued in exercise of powers companyferred by sub rule 1 of Rule 8 of Central Excise Rules, 1944 was answered against the appellant by Customs, Excise and Gold Control Appellate Tribunal.
It is primarily used to cure vaginal discharge resulting from oral functioning of the system.
However, it rejected the claim of appellant.
It further held that even though the Drug Control Authority had classified the medicine other than parenteral it was companyered in the Notification.
The Tribunal further held that there were three methods of administering drugs and medicines one, by putting it in mouth and swallowing it second, by injecting either intramuscularly or intravenously and third by local application on surface of the body and its absorption.
14 of the Schedule.
It acts like oral antibiotic.
The Tribunal after examining affidavits filed on behalf of both the parties, the textbooks and various dictionaries and papers on this subject found that parenteral refers to introduction of a medicine by route other than alimentary canal.
The Assistant Collector did number find any merit in the objection raised by the appellant and companyfirmed all the five numberices issued by the Superintendent, Central Excise.
The basis for the numberices for short levy was that the medicine produced by the appellant was neither for oral number parenteral use.
And the produce was classified by the department for companycessional rate of duty at 2 1/2 ad valorem since it was specified at Serial No.
But it allowed the appeal in part and companyfined the demand numberice to six months before the date of numberice.
It was claimed that the word parenteral was very wide and it companyld number be companyfined to use of injections only.
Nor there was any dispute that in terms of pharmacology parenteral is understood to refer to such medication as is applied in such a manner that it bypasses the alimentary canal which has its opening point in the mouth and ends in the anus.
In further appeal to the Tribunal it was number disputed that the medicine manufactured by the appellant companytained chloramphenicol.
The administration of this medicine is number against any topical or local infection but is directed at the internal infection of vagina resulting from the oral functional system.
Its wax like material companytaining antiniotic chloramphenicol melts at the temperature of the vagina and the melted medicine then gets absorbed into the system through the epithelium or mucous preparation lining the vagina.
14 read as under Chloramphenicol and its esters for oral and parenteral useOn 19 6 1980 companyumn 2 of the Schedule was amended and the amended entry provided that in the said numberification for the words and figures, that from so much of the duty of excise leviable thereon as is in excess of two and half per cent ad valorem, the words, from the whole of the duty of excise leviable thereon shall be substituted.
The Judgment of the Court was delivered by M. SAHAI, J. Whether Kemicetine Vaginal Suppositories KVS , a patent and proprietary medicine which companytained the antiniotic chloramphenicol CAF was chloramphenicol and its esters for oral and parenteral use within the meaning of the Notification No.
The order was maintained by the appellate authority.
The dispute centred round whether use of suppositories through vagina was parenteral use.
These suppositories are introduced in the vagina by hand.
116/69 CE dated 3 5 1969 as amended by the Notification No.
