Tribunal.
2. The appellant is engaged in the manufacture of 'Paracetamol' classifiable under Heading 29.42, sub-heading 2942.00 ("other organic compounds ... said Order is hereinafter referred to as the 'DPCO'). Paracetamol is admittedly a bulk drug and figured in the First Schedule
that the
drugs like ofloxacin, levofloxcin, azithromycin, ethionamide
lets, rifampicin, isoniazid, ethambutol, paracetamol etc.
tablets,
amongst several others are being manufactured at the R8D
centre ... ITAs5,168, 5169, 5092 & 5093
5093/Mum/2018
h) Paracetamol: The appellant manufactured a tablet having
combination of Nimesulide and Paracetamol at its eligible
patient was prescribed symptomatic drugs like Levosulpiride and Paracetamol (Neumol) by OP-1. The Injection Neumol (Paracetamol) was prescribed 500 mg IV 4 times ... patient became afebrile. It was not an overdose of Paracetamol. There was no record of hypothermia. According to the literature the overdose of Injection
authority has upheld the classification of the product manufactured by the appellants - paracetamol direct compression grade under sub-heading 2924.00 of Central Excise Tariff ... process of manufacture of the product is as follows :
(a) First Paracetamol I.P/B.P. and Starch I.P./B.P. are mixed
brief facts of this case are that the appellants manufacture Paracetamol, a bulk drug falling under Chapter Heading 2942 of the Central Excise Tariff ... Modvat credit of duty on the inputs used in the manufacture of Paracetamol under Rule 57A of Central Excise Rules, 1944. In the manufacturing process
demand of Rs. 66,71,117/- in respect of excisable goods "PARACETAMOL" and imposed a penalty of Rs. 2 lakhs on each ... informed the Asst. Collector of Central Excise that they are manufacturing "PARACETAMOL" on job work basis from Ashok Brothers who are coordinating
Child Development Scheme', the appellants manufactured the following pharmacopoeial medicaments:
1. Paracetamol Tablets IP
2. Mebendazole Tablets USP
3. Benzyl Benzoate application
4. Merbromin ... other Pharmacy texts which are as under:
Medicaments Use--Purpose
a) Paracetamol Tablets IP Antipyretic, analgesic
500 mg
b) Mebendazole Tablets USP Stomach ailments, anthelmintic
Erythematous spots ++ and it was suspected that patient may be reacting to Paracetamol. The patient had 103 ° F temperature. Dr. Pawar advised inj. Azee ... paracetamol. Counsel for patient contended that despite suspecting reaction, again Paracetamol was advised. Subsequently, the patient had difficulty in deglutition. Thereafter, Dr. Pawar
Material Over-Invoicing/kg
Meta-Chloro Aniline (MCA) Rs.30/-
Paracetamol Rs.20/-
Erythromycin Estolate Rs.200/-
8.5 Aggrieved, the assessee carried the matter ... average price paid by the
assessee for purchase of MCA and Paracetamol from M/s Sarna
Chemicals Pvt Ltd and M/s Farmson Pharmaceuticals
Material Over-Invoicing/kg
Meta-Chloro Aniline (MCA) Rs.30/-
Paracetamol Rs.20/-
Erythromycin Estolate Rs.200/-
8.5 Aggrieved, the assessee carried the matter ... average price paid by the
assessee for purchase of MCA and Paracetamol from M/s Sarna
Chemicals Pvt Ltd and M/s Farmson Pharmaceuticals
