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TMI Blog2001 (9) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Gowri Shankar, Mamber (T)]. The application by Zandu Pharmaceutical Works Ltd. (Zandu for short) is for waiver of deposit of duty of Rs. 1.11 crores approx. and penalty of equivalent amount. Application by D.M. Parikh and Ashok Kumar Dua, Director and Plant Manager respectively are for waiver of deposit of penalty of Rs. 30 lakhs and Rs. 15 lakhs. 2. Zandu manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11A has been invoked. 3. We have seen the sample of some of these products. Take for example of Maha Laxmi Vilas Rasa. The tablets of this product are in a blister pack contained in catch covers . On the front of this cover are the words in Hindi and English Zandu Maha Laxmi Vilas Rasa (YR) 65 mg. The word Zandu is the same font as is the name of the product and in the line above it in much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icals P. Ltd. v. CCE - 1995 (75) E.L.T. 214. 5. He further contends that the applicant has a strong case on limitation. In the classification declaration that it filed before the department 1994 onwards, it had indicated the names of the medicines without using the word Zandu except in case of honey. With regard to this product which figures twice in the list in two different packages what is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no valid explanation as to why this is so done only in the case of honey and not for other products. The departmental officers could well have believed that Zandu honey was a name found in the ayurvedic textile book since it is difficult to conceive a finding by itself as an ayurvedic medicament. The position might have been different, if the classification or declaration had indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime, we have to take note of the fact that the other manufacturers described the product of same name without any objection. The Advocate for the applicant has produced sample of products of manufacturers Dabur India and Baidyanath Ayurved Bhavan in which the names of these firms occur before the product although it is slightly different lettered and coloured. 9. Having regard to this fact, we c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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