9911796707
TMI Blog1997 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... had claimed assessment at nil rate of duty under sub-heading No. 3003.20. The Revenue had classified the said under sub-heading No.3003.10 as patent or proprietary (P P) medicaments. 2. The matter was fixed for hearing on 28-10-1997. The appellants had prayed for decision on merits. 3. On behalf of the respondent Revenue, Shri H.K. Jain, SDR referred to the reasons given by the Collector, Customs and Central Excise (Appeals) and reiterated the grounds taken by the adjudicating and the Appellate Authority in classifying the goods in question under sub-heading No. 3003.10 of the Tariff. 4. We have carefully considered the matter. The goods on the label had been described as Gentamycin Injection I.P. (Vet). There is a symbol of cattle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith or without any indication of the identity of that person. 6. We find that the name borne on the label is the name specified in the Indian Pharmacopoeia as submitted by the appellants and not disputed by the Revenue. Further there is no brand name as stipulated in the definition of the P P medicaments as already extracted above. We also find that there is no symbol, monogram, label, signature or invented words or any writing which was used in relation to the medicine Gentamycin Injection I.P. for the purpose of indicating or to indicate a connection in the course of trade between that Gentamycin Injection I.P. and either the Alembic Chemical Works Co. Ltd. which marketed the said injection or the appellants who manufactured the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that there was a distinction between the house mark and product mark and that the house mark (usually a device in the form of an emblem, word or both) was an identification of the manufacturer which was compulsory under the Drug Rules. On the other hand, the product mark or brand name (invariably a word or a combination of a word and letter or numeral) was the one by which the product was identified and asked for. The Apex Court further held that A monograph which only identifies the manufacturer would not make the medicine P P. Paras 6 and 7 from that decision are extracted below : 6. As has been explained earlier the first part of the Explanation widens the ambit of the entry by extending it to any drug or medicinal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or both. For each product a separate mark known as a product mark or a brand name is used which is invariably a word or a combination of a word and letter or numeral by which the product is identified and asked for. In respect of all products both the product mark and house mark will appear side by side on all the labels, cartons etc. Goods are ordered only by the product mark or brand name. The house mark serves as an emblem of the manufacturer projecting the image of the manufacturer generally. The AP or Astra on the container or packing was used to project the image of manufacturer generally. It did not establish any relationship between the mark and the medicine. For instance, if the appellant instead of using Dextrose injection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he container bore the name of the medicine as well. What has been extracted in the judgment is that the medicine has been manufactured by M/s. Ramsey Pharma Pvt. Ltd. As stated earlier if the container of the appellant would have stated that these were Astra Dextrose injections then it could be said that a relationship between the medicine and the manufacturer was established. The ratio laid down by the Madras High Court is approved as correctly enunciating the scope of Explanation I. Since the appeal is being allowed on merits the question whether the Revenue was justified in reopening, the case under proviso to Section 11A of the Act is rendered academic and is not necessary to be decided. In this case, we do not find any product mark ..... X X X X Extracts X X X X X X X X Extracts X X X X
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