9911796707
TMI Blog2017 (5) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per Ramesh Nair The brief fact of the case is that the appellant are engaged in the manufacture of pharmaceutical goods namely Oxytetracycline Hydrochloreide Capsule 500mg. They filed classification declaration wherein they classified the goods as P&P Medicament falling under Chapter 3003.10. The department's case is that as per the earlier order-in-original No.CEX/186-187/99/Dn.III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed altogether different ground that the product in question appears logo of Pfizer, thus it has to be classified under CSH 3003.10 of the First Schedule of the Central Excise Tariff Act, 1985 attracting BED @ 16%. Being aggrieved by the impugned order, appellant is before us. 2. Shri. R.G. Sheth, Ld. Counsel for the appellant submits that entire basis of show cause notice is incorrect for the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) a new case cannot be made out by the Ld. Commissioner. He further submits that in the identical case this Tribunal vide Tribunal Order No.A/85566/16/EB dated 13-1-2016 held that Oxytetracycline Hydrochloreide 500mg capsule and Oxytetracycline Hydrochloreide 500mg tablet classified under 3003.20 as medicament other than P&P medicament therefore issue is no longer res-integra and clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent other than the P&P medicament therefore in the present case also the same medicine is involved therefore ratio of the aforesaid decision of this Tribunal is clearly applicable. In the present case the label of the product is scanned below: From the above label, it can be seen that name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and appearing in the Indian phar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not flow from the show cause notice nor from the adjudication order therefore it is not open to the Ld. Commissioner to create a new case at the appeal stage. For this reason also the order is not sustainable. As per our above discussion, we are of the considered view that product in question i.e. Oxytetrcycline Capsules I.P. 500 mg is a generic medicine, other than the P&P medicament and corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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