whether the conversion of Castor Oil (Commercial) into Castor Oil (BP)-British Pharmacopia, is a manufacturing process which brings into existence a new commercial product ... because it is set out as a standard in the British Pharmacopia just as certain products are set out as standard in Indian Pharmacopia
assessee conforms to the standards laid down by the Indian Pharmacopia, British Pharmacopia or United States Pharmacopia. He also submitted that the assessee, in order
applied, shall be supplied forthwith to the sender in Form 2.
Indian Pharmacopia and Pharmacopia of Britain have indicated different tests for the purpose ... When the tests have been differently indicated by these two pharmacopias, the Government's analyst is obliged to indicate in his report
Exts. R2 and R2(a). It is further stated that the Indian Pharmacopia (IP), defines standards and limits for Vitamin C such as description, solubility ... applying food-grade can be assessed. The relevant portion of the Indian Pharmacopia are also produced as Ext. R2(b).
6. Referring to Section
applied, shall be supplied
forthwith to the sender in Form 2.
Indian Pharmacopia and Pharmacopia of Britain have indicated
different tests for the purpose ... When the tests
have been differently indicated by these two pharmacopias, the
Government's analyst is obliged to indicate in his report
medicaments (as mentioned earlier) which are generic names and defined in Pharmacopia pertaining to Indian, British and United States. One can not get such medicines ... market because the medicines as mentioned above are Pharmacopia products and being identified with those names only and not with the invented codes/names generated
Laboratory. Test report confirmed that "The goods are as per Homoeopathic Pharmacopia of India (HPI). The goods conform to Homoeopathic Pharmacopia Specifications. The goods ... findings of the Asstt. Collector that the lactose conforming to Homoeopathic Pharmacopia of India specification falls under sub-heading 1702.10 cannot be used for classifying
included as a drug in the National Formulary, U.S.-Pharmacopia
and the Merck Index.
(g) It fulfilled the requirements of a drug as understood
petitioners rely heavily on the test
certificates issued by the Homeopathic Pharmacopia Laborato-
ries of the Ministry of Health & Family Welfare, Govt. of
India
accused consumed a medicinal preparation
which was listed in the British Pharmacopia, 1958 edition,
and which had alcohol contents to the extent