Central Excise - Chapter 30 - Whether benefit of notification No. 185/87-CE dated 17-7-1987 is admissible to products such as Absorbent Cotton Wool I.P., gauge, bandages etc., falling under sub heading No. 3004.00 particularly when the Drug Licence No. & name of the manufacture are indicated on the - Central Excise - 4/88

Central Excise - Chapter 30 - Whether benefit of notification No. 185/87-CE dated 17-7-1987 is admissible to products such as Absorbent Cotton Wool I.P., gauge, bandages etc., falling under sub heading No. 3004.00 particularly when the Drug Licence No. name of the manufacture are indicated on the label affixed on such products - Classification regarding Circular No. 4/88 Dated 25-3-1988 [From F.No. 102/4/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Central Excise - Chapter 30 - Whether benefit of notification No. 185/87-CE dated 17-7-1987 is admissible to products such as Absorbent Cotton Wool I.P., gauge, bandages etc., falling under sub heading No. 3004.00 particularly when the Drug Licence No. name of the manufacture are indicated on the label affixed on such products - Classification regarding A doubt has been raised as to whether benefit of notification No. 185/87-CE dated 17-7-1987 is admissible to the products such as Absorbent Cotton Wool I.P., Gauge and Bandages etc., falling under sub-heading No. 3004.00 of the Central Excise Tariff Act, 1985, particularly when the Drug Licence No. and name of the manufacturer are indicated on such products. 2. The matter has been examined by the Board. Board is of the view that the definition of 'Brand name' in this notification has the same coverage as the definition of 'brand name' given in chapter note 2(ii) of Chapter 30 (or Explanation-I to the tariff description for P or P medicaments under item 14E of the old tariff) defining P or P Medicines. Indication of the name of the manufacturer drug licence No. is a statutory requirement for all Drugs including aforesaid products. It is, therefore, felt that the exemption under notification No. 185/87-CE dated 17-7-1987 may not be denied to Absorbent Cotton Wool I.P., Gauge, bandages etc. merely because the name of the manufacturer or his drug licence number is written on the label. 3. The trade interests may also be suitably advised. 4. All pending assessments may be decided in the light of the above decision.