9911796707
TMI Blog2007 (8) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... les; and (4) Amoxycillin and Cloxacillin Capsules. The Commissioner accepted the claim of the respondents that these are medicaments other than patent and proprietary medicines classifiable under sub-heading No. 3003.20 and dropped the demand of duty. The Revenue filed appeals to classify the said goods as P and P medicaments under sub-heading No. 3003.10 and to confirm the demand of duty. 2. The learned DR on behalf of the Revenue submits that as per Chapter Note 2(ii) of Chapter 30 of Central Excise Tariff Act, 1985, patent or proprietary medicaments means any drug or medicinal preparations in whatever form, which are not specified in Indian Pharmacopoeia. He submits that above medicaments are the mixture of two products, which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian Pharmacopoeia. It is not the case of the Revenue that combination of the two drugs of listed pharmacopoeia produces new substance. The learned Advocate drew the attention of the Bench to the wrapper of the medicaments, wherein "Ibuprofen and Paracetamol tablets" was mentioned. The generic drug names are combined as "Ibuprofen and Paracetamol" would still have direct reference to the character of the goods. Such combination of the goods cannot take the name of the product outside the pharmocopoeia. Thus, it is clearly evident that the respondents manufactured the drugs, which are mentioned in the listed pharmacopoeia. Therefore, the medicaments manufactured by the respondents cannot be treated as patent or proprietary medicines. In thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere being a combination of two drugs such a combination must also separately by specified in the pharmacopoeia so as to be excluded from the purview of Patent and Proprietary medicaments. In view of above findings, it cannot be said that the combination medicaments bear names which are not specified in the Indian Pharmacopoeia." Central Board of Excise Customs vide Circular No. 120/95-Cus., dated 23-11-1995 observed that the Law Ministry classified that Section 13 of the General Clauses Act, 1897 provides that unless there is anything repugnant in the subject, words made in singular shall include the plural and vice-versa. 5. It is pertinent to note that the Commissioner had given the detailed reasonings in the order as to why Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. DR on behalf of the Revenue strongly relied upon the decision of the Calcutta High Court in the case of Albert David Ltd. (supra). In that case, the Hon'ble Court observed that on the materials on the records the appellants have not established that any of medicines in respect of which the duty has been charged is not a patent or proprietary medicines as defined in Section 3(b) of the Drugs Act, 1940. There was no material on the record to show that any of the medicines in respect of which demand of duty relates is a simple mixture of several drugs specified in the pharmacopoeias. In the present case before us, it is seen from the Adjudication Order that the respondent established that medicaments are not patent or proprietary medicines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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