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TMI Blog1991 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... erein under Tariff Item 14E as against the appellants claim for classification under Tariff Item 68 with exemption under Notification No. 234/82-CE dated 1-11-1982. The brief facts are that the appellants filed the classification list claiming classification of Cisplatin Injection 10 Mg. and 50 Mg. under Tariff Item 68 as goods not elsewhere specified in tariff and claimed exemption under Notification No. 234/82-CE as the said products are to be marketed only under Generic name as per the Drugs Controller letter to them dated 12-6-1984. The Assistant Collector sent the samples of the goods to Dy. Chief Chemist who gave his opinion that Cisplatin Injection does not find mention as a monograph in recognised pharmacopoeia and as such the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standard Books on Chemicals and Pharmacopoeial Martindale Extra Pharmacopoeia and since the goods are used to mitigate, prevent or cure illness of various types of cancers and since the goods also do not bear any patented monogram or trade mark connecting the appellants with it, the goods, according to them, are not classifiable under Item 14E CET. Shri L. Narasimha Murthy, the learned Departmental Representative contended that the lower authorities have applied the criteria laid down in the Explanation-1 to Item 14E CET and found that the goods were not specified in a monograph in pharmacopoeia or other publications notified in this behalf by the Central Government in the Official Gazette. Shri Narasimha refer to the Notification No. 47/6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph in a Pharmacopoeia Formulary or other publications notified in this behalf by the Central Government in the Official Gazette, or which is a brand name, that is a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958) or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose or indicating a connection in the trade between the medicine and the person having right either as proprietor or otherwise to use the name or mark symbols etc. The mark, symbol, label, monogram etc. used in the medicine or its container should be such as to indicate that it is a special preparation made by the manufacturer. The connection between the medicine and the manufacturer should be such as to indicate that the manufacturer has a proprietary interest in the medicine. To be a patented medicine one would be required to have a patent. Proprietary means of a proprietor. A proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the Authority under the Drug Control Act had directed them to manufacture and market the product only under Generic name and there is nothing to show proprietary interest of the manufacturing firm with the product. The Asstt. Collector has in his order rejected this plea of the appellants that theirs is not a patent or proprietary product, because of his view that the product is not specified in a prescribed monograph. It is thus seen that the Department has not shown with evidence that the appellants products are patent or proprietary medicines and it is also observed that the Central Board of Excise and Customs had also held in M/s. Dodel Laboratories, Vapi - 1979 (4) E.L.T. (J 267) labels showing a manufacturer s name on drug bottles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Government in this behalf Which is on the other hand a specific criterion contained in Explanation-1 to T.I. 14E. However, it is found that in another case of Cyano Pharma v. Collector of Central Excise, Indore, reported in 1987 (31) E.L.T. 964 (Tri.), the Tribunal has considered Explanation-1 to Item 14E and whether the subsequent Notification of a product would make it eligible for the exemption. The Tribunal considered the T.I. 14E with the Explanation thereto as well as Notification No. 47/63-C.E. which prescribed the Pharmacopoeia and other Formulary, and held that the goods will be eligible if they are covered by subsequent editions, in para-14 of its decision which is as follows :- The Additional Collector has apparently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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