2004 (5) TMI 337 - AT - Central Excise

Summary

Issues Involved: Classification of medicaments under heading 3003.10 or 3003.20 based on labeling terms like 'Intercid' and 'Jecid'.

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue revolved around the classification of medicaments labeled as 'Intercid' and 'Jecid' under heading 3003.10 or 3003.20. The lower authority had classified them under 3003.20, considering the prescription by doctors and sale by name as evidence, indicating they were not 'brand names' as per chapter note 2 to chapter 30. However, the tribunal disagreed, citing chapter Note 2(ii) to Chapter 30, which includes invented words, symbols, or marks in addition to the name used in pharmacopoeias under 3003.10. Since 'Intercid' and 'Jecid' were not proven to be used in pharmacopoeias, the classification under 3003.20 was not upheld. Instead, the tribunal approved the classification under 3003.10, leading to the appeal being allowed and the lower authority's orders being set aside. The judgment emphasizes the importance of considering the specific criteria outlined in the relevant legal provisions for classification decisions in such cases.