9911796707
TMI Blog2006 (3) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty during the said period. However, the same goods cleared for export (under Bond) during the same period were claimed to be classifiable under SH 3003.10 attracting duty @ 15% ad valorem and Modvat credit was availed in respect of the duty-paid inputs used in the manufacture of the export goods. The Modvat credit so availed on duty-paid inputs used in final products cleared for export from 7-10-94 to 15-2-95 amounted to Rs. 36,04,926/-. The Commissioner disallowed this credit to the assessee under Rule 57-I of the Central Excise Rules, 1944 and imposed on them a penalty of Rs. 15 lakhs under Rule 173Q(1)(bb) of the said Rules, after holding the export goods to be classifiable under SH 3003.20 chargeable to Nil rate of duty. Hence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d-name but only a house-mark of the appellant-company. In her bid to establish that SOL was only a house-mark and not product-mark (brand-name), ld. SDR relied on the Supreme Court s judgment in Astra Pharmaceuticals (P) Ltd. v. Collector - 1995 (75) E.L.T. 214 (SC) and the Tribunal s decision in Wockhardt Ltd. v. Collector - 2000 (124) E.L.T. 386 (T). It was also argued that, even if it be assumed that SOL was a brand-name belonging to the appellants, they would not get the benefit of Chapter Note 2 (ii), inasmuch as it was not shown that the capsules or the blisters containing them were also bearing the brand-name. 4. After carefully considering the rival contentions, we have to reject ld. SDR s argument that SOL was a house-m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 mg. as the case may be. Whereas the product cleared for export consists of Ampicillin capsules of BP grade and is packed in 10 x 10s in blisters. Further there is a coloured thick band of about 3 cms. width which is followed by a thick black line and six thin lines and the company s logo SOL . This kind of packing for export is done according to specifications of the concerned importer. It does not appear from the above write-up that the blisters or the capsules packed therein were bearing the brand-name SOL . What appears is that the cartons in which the capsules in blisters were cleared for export were bearing the brand-name. In order to fall within the definition of P or P Medicament under Chapter Note 2 (ii), the goods should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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