9911796707
TMI Blog2003 (1) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ng classification under sub-heading 3003.10. The department was of the opinion that these were generic medicaments classifiable under sub-heading 3003.20 at nil rate of duty. The Assistant Commissioner modified the declaration modifying classifications. In doing so, he relied upon the Supreme Court judgment in the case of Astra Pharmaceuticals (P) Ltd. v. Collector of Central Excise, Chandigarh - 1995 (75) E.L.T. 214. The Commissioner (Appeals) upheld this order. He held that all the marks appearing on the medicaments and on the packing were house marks and not brand names. Following the same judgment of the Supreme Court, he dismissed the appeal. Appeal No. E/1947/R/97 is filed against this order. 3. In two other orders, passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as a symbol, monograph, label, signature or invented words or any writing which is used in relation to the 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. 6. This definition had come up for examination by the Allahabad High Court in the case of Ramsey Pharma Pvt. Ltd. v. Superintendent - 1983 (12) E.L.T. 78. On examination of the labels on the packing of the medicaments, the Hon ble High Court observed as under :- It is common ground that the medicines in question bear names which are contained in the Indian Pha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tally, constitutes a distinctive design so as to distinguish the medicines manufactured by the petitioner from the medicines manufactured by others. We are unable to accept the contention of Sri Kacker that in order to attract the explanation to Item No. 14E of the First Schedule the distinctiveness must be only in regard to the name of the medicine and not the name of the manufacturer. The relevant portion of the Explanation reads : ....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 othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by him. The symbol used by the respondent cannot be described as a monogram. In the Concise Oxford Dictionary, 6th Edition, the meaning of monogram is given thus - Two or more letters, especially person s initials, interwoven as device . In view of this meaning of the word monogram , the learned Standing Counsel contended that it might be taken to be a symbol and even then these products would become patent or proprietary medicines under Explanation I to Item 14E. We are unable to accept this contention of the learned Standing Counsel. In order to attract the Explanation I to Item 14E, the symbol must indicate a connection in the course of trade between the medicine and some person having the right either as proprietor or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cetamol P-500 Embossed on the Tablet 3. Compound Magnesium Trisilicate G Embossed on the Tablet 4. Ampiciline Cloxociline AMPI CLOXA Printed on the capsule 5. Amoxyciline capsule - - 6. Cloxaciline Capsule - - 12. In the case of item listed in Sl. 5 and 6 there were no markings on the products. The pharmaceutical substances used therein are clearly shown in the pharmacopoeia. It was conceded by the Counsel for the appellants that there could be no dispute that these goods fell under sub-heading No. 3003.20 As regards the item listed at Sl. 3 the wording G cannot establish any relationship between the product and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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