9911796707
TMI Blog2001 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J) ]. The appellants filed this appeal against the Order-in-Appeal dated 31-10-1994. In the impugned order the formulations manufactured by the appellants Salbutamol inhaler was held to be classifiable under sub-heading 3003.10 of the Central Excise Tariff Act, 1985 Patent or Proprietary medicaments. 2. The learned Counsel appearing on behalf of the appellant submits that the product i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. 3. Learned JDR appearing on behalf of the Revenue submits that the appellants were clearing the product in question under their name Glaxo and the word Glaxo appearing on the level shows that the relationship between mark and the medicines. He, therefore, prays that the appeal be dismissed. 4. Heard both sides. 5. In this case the issue is whether the product in question is clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates Pharmacopoeia; (g) The National Formulary of the U.S.A.; (h) The Dental Formulary of the U.S.A.; (i) The Dental Formulary of the U.S.A./ and; (j) The State Pharmacopoeia of the U.S.S.R. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 1995 (75) E.L.T. 215 (S.C.) held that house mark and brand name are two different concepts. The Hon ble Supreme Court held that house mark on the container or packing was used to project the image of manufacturer and it does not establish any relationship between the marks and the medicines. Therefore, it cannot be said to be Patent or Proprietary medicament. In view of the above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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