2017 (2) TMI 936

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..... Comm. (AR) for respondent Per: Ramesh Nair 1. The fact of the case is that the appellant is engaged in the manufacture of medicaments and export thereof. The department issued a show-cause notice contending that all the medicaments manufactured and exported are generic medicines and not patent or proprietary medicines. Therefore, the same are classifiable under Chapter heading 3003.20 as the sa .....

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..... t all these three medicaments are other than pharmacopoeia medicaments and classifiable under 3003.10 and eligible for benefit of modvat for the duty paid on the inputs. The Revenue challenged this order-in-original before the Commissioner (Appeals). The Commissioner (Appeals) set aside the original order and allowed the appeal of the Revenue on the ground that the medicaments package is bearing t .....

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..... nes are patent or proprietary medicines therefore, correctly classifiable under 3003.10 and attract duty. Accordingly, they are entitled for the Modvat Credit on the inputs used for the manufacture of such medicaments. 3. Shri S.V. Nair, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submis .....

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