9911796707
TMI Blog1992 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... Classification List inter alia in respect of their product Tripartigen Plates on 30th November, 1981. The said product comprises of an ordinary plate on which a solution of Sera is added. The said product is said to be a biological substance intended to be used for diagnosis of disease in human beings. On receipt of the said Classification List, the Assistant Collector approved the same on 23rd January, 1982 and accepted the Classification made by the appellants under Tariff Item 14E of the Central Excise Tariff. Since the said product was covered by Notification No. 33/62-C.E., dated 24th April, 1962, the appellants company was not paying any excise duty on the said product. However, it appears that subsequent to the approval of the Classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses in human beings. But curiously enough, the authorities below denied the Classification of the said product under Item 14E. Elaborating on his submission, he drew our attention to paragraph 3 of the impugned Order-in-Appeal wherein the Collector (Appeals) held that the product in question, namely, Tripartigen, is not a drug used for the treatment of human being. It is at best a diagnostic tool in the sense it is used'for determining immunoglobins. He stressed that once it is held that it is a diagnostic tool it comes within the definition of "Drug" and cited the case of Ramesh Chemical Industries v. Union of India, 1980 (6) E.L.T. 598 (M.P.). In reply, Smt. Ananya Ray, learned SDR, faced with the aforesaid judgment of the Madhya Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 mark with or without any indication of the identity of that person. Explanation II. - "Alcohol", "Opium", "Indian Hemp", "Narcotic Drugs" and "Narcotics" have the meanings respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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