2001 (8) TMI 756 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the classification of Ranitidine Injection under CET sub-heading 3003.20 as claimed by the respondent, rejecting the Revenue's appeal. The Tribunal found that the use of the word "Glaxo" on the label did not establish a relationship between the word and the medicine, considering it a house mark as per the Drugs Rules. The decision was based on the judgment of the Supreme Court in Astra Pharmaceuticals Pvt. Ltd. v. CCE [1995 (75) E.L.T. 214 (S.C.)].