1999 (4) TMI 307 - AT - Central Excise

Summary

The case involved classification of ranitidine tablets by M/s. Borachem Industries. The department claimed the product was a patent or proprietary medicament due to the name "MAGNUS" on its packing. The Collector (Appeals) ruled in favor of the company, stating "MAGNUS" was only a monogram. The department's appeal was dismissed as the product also contained the word "ADVENE" 150 mg and 300 mg, indicating it was a patent or proprietary medicine.