9911796707
TMI Blog1998 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... SP - Classification list dated 15-1-1990 (3) Flucinalone Acetonide Ointment BP Classification list with effect from 15-7-1989, claiming classification under sub-heading 3003.20 at nil rate of duty. 2. On scrutiny of the cartons of the ointment and the labels for the solution submitted by the appellants, it was found that the cartons/labels bore on them certain symbols/markings in black and red colours in case of CL No. 21/89 and black and brown colours in the case of CL No. 37/89 which appeared to be in the nature of symbols/markings used for the purpose of indicating a connection in the course of trade between the said medicines of the assessees/appellants. In view of the above, it appeared that the products were classifiable under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Astra Pharmaceuticals Pvt. Ltd. v. Collector of Central Excise, Chandigarh reported in 1995 (75) EL.T. 214 in which the Court has held that the mark `AP or `Astra on the container or packing of the products manufactured by the appellants before the Supreme Court was used to project the image of the manufacturer and did not establish any relationship between the markings and the appellants. The Court also noted that the identification was absolutely necessary under the Drugs and Cosmetics Rules. Although the learned DR is correct in pointing out that in the present case the symbols/markings used by the appellants are not for conforming to the requirement of the Drugs and Cosmetics Act or Rules, still it cannot be said that the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these cases is the relationship, if any established, between the medicine and the manufacturer by the mark and it is in this context, we have to examine the case before us. 6. In this respect, I find that the learned Collector (Appeals) has observed, inter alia, as follows :- Perusal of the printed matter shows that the markings have not been purposelessly designed. The markings/symbols are quite prominent and strike the eye. These have been thoughtfully designed and the only possible objective thereof can be to establish or indicate a connection in the course of trade between the medicine and the manufacturer. It is not necessary that such markings or symbols, to attract the mischief of Note 2(ii) to Chapter 30, should specifically r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rietor or otherwise to use the name or mark with or without any indication of the identity of that person . Therefore, the Collector is right to the extent of observing that the indication of the identity of the person was not essential. All the same, it is not clear on what basis the authorities below have come to the conclusion that the markings of the type made in the present case indicate a connection between the medicine and the manufacturer. 8. I could understand if, for instance, in the case of tea, a red label or yellow label or green label, are certain brands of tea associated with the manufacturer and similarly a symbol like that of a giraffe is associated in the course of the trade with a preparation of a particular manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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