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TMI Blog2017 (5) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... t name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and appearing in the Indian pharmacopoeia, therefore this product is not P&P Medicament by any stretch of imagination. The product in question i.e. Oxytetrcycline Capsules I.P. 500 mg is a generic medicine, other than the P&P medicament and correctly classifiable under Chapter heading 3003.20 - appeal allowed - decided in favor of appellant. - E/2546/06 - A/87022/17/EB - Dated:- 24-4-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. R.G. Seth, Advocate for the Appellants Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair The brief fact of the case is that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice is incorrect for the reason that the earlier order dated 23-3-99 was passed considering name of the medicine as Oxy 500 Capsule and it was held that Oxy 500 Capsule is the name which does not appear in the pharmacopoeia therefore it is P P Medicament classified under 3003.10. In the present case the product is admittedly not 'Oxy 500' Capsules but it is Oxytetracycline Capsules IP 500 mg , this name is appearing in Indian pharmacopoeia, accordingly this is a different case than the earlier case, hence particular product is correctly classifiable under 3003.20. He submits that Ld. Commissioner in the impugned order contended that product bear the logo Pfizer however, this issue was neither raised in the show cause notice n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 pharmacopoeia, therefore this product is not P P Medicament by any stretch of imagination. As regard the contention of the Commissioner(Appeals) that the logo of the Pfizer is appearing on the product therefore it is P P Medicament, we reject this contention for the reason that Pfizer is not the name of the product but it is only house mark and name of the product is only Oxytetrcycline Capsules I.P. 500 mg which is generic name. Affixing logo of the house mark does not make medicament as P P medicament as held by the Hon ble Supreme Court in the Astr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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