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TMI Blog2017 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... reviation of Acetyl Salicylic Acid and commonly used by anybody for referring the name Acetyl Salicylic Acid, the same cannot be considered as a brand name of the appellant. Moreover, as per the labels of various other manufacturers submitted by the appellant, it is observed that abbreviation ASA is being used by various other manufacturers for the reason that any individual person has sole right on such name, i.e. ASA. The name of the medicament, i.e. Acetyl Salicylic Acid Tablets IP 50 MG (ASA) is not a brand name and it is a generic name therefore, it does not fall under the definition of P & P medicament. Accordingly, classification claimed by the appellant as medicament other than P & P under Chapter Heading 3003.20 is held to be correct. Extended period of limitation - Held that: - it cannot be said that there is a suppression of fact on the part of the appellant - extended period not invoked. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was undisputedly brand name and the appellant was rightly classifying the same as P & P medicament and discharging the duty on the medicament under Chapter Heading 3003.10. However, after April 1998 when the drugs authority raised the objection, they were not allowed to use any brand name and the medicament was supposed to be sold as a generic medicament, for that reason they stopped using the brand name and started marketing the goods under generic name, i.e., "Acetyl Salicylic Acid Tablets IP 50 MG (ASA)". He submits that the mention of "ASA" is not a brand name as the same is abbreviation of generic name, i.e., "Acetyl Salicylic Acid". He submits that the abbreviation ASA is universally used for the medicament "Acetyl Salicylic Acid". In this regard he referred to various books, encyclopedia, dictionary, literatures, journals, and also labels of other manufacturers of the similar goods from which it can be seen that the abbreviation ASA for medicament Acetyl Salicylic Acid is commonly used. Accordingly, the appellants have not sole right on the word "ASA". He submits that as per the definition P & P medicament given und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment right from 02/04/1998. He further submits that the first show-cause notice for the period January 2000 to February 2000 was issued on 30/10/2000 and subsequent to this show-cause notice for the extended period, i.e. April 1998 to December 1999 was issued on 30/04/2001. Once a show-cause notice was issued on a particular issue subsequent show-cause notice cannot be issued for extended period. In this regard, he placed reliance on the following judgements: a) Bee-AM Chemicals Ltd. - 2004 (167) ELT 534 b) 20 Microns Ltd. - 2003 (161) ELT 748 c) ECE Industries Ltd. - 2004 (166) ELT 236 d) Hyderabad Polymers (P) Ltd - 2004 (166) ELT 151 3. Shri S.V. Nair, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. 4. We have carefully considered the submissions made by both sides. We find that the short issue involved is whether the medicament of the appellants sold under the name "Acetyl Salicylic Acid Tablets IP 50 MG (ASA)" is a P & P medicament or a medicament other than P & P medicament. The adjudicating authority held the medicament as a branded goods. Accordingly, decided that the said medicament is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. 4.2 The case of the department is that the name, i.e. "ASA" is a brand name of the appellant. On reading of the above definition of P & P medicament, to qualify medicament as P & P, either name of the medicament should be other than the name specified in a monogram pharmacopoeia such as IP, BP, USP, etc. or the name should be a trade name on which the person using should have the right as proprietor or otherwise to use such name or mark with or without any indication of the identity of that person. From this, it is observed that the claim of the department can only be accepted when it is the established that the name "ASA" is a brand name and on which the appellant has proprietary right. As discussed above, since the name "ASA" is nothing but an abbreviation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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