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TMI Blog2008 (6) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ed classification under SH 3003.10, which carried a rate of duty other than ‘nil’ - Such goods cannot be treated as ‘exempted’ merely for the fact that they were cleared without payment of duty – credit cannot be denied - E/453 and 454/2001 - 579 and 580/2008 - Dated:- 13-6-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M.N. Bharathi, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport were "P or P medicaments" falling under SH 3003.10 and chargeable to duty and therefore they were entitled to input-duty credit. This plea was not accepted and, consequently, the demand of duty equivalent to the MODVAT credit came to be confirmed against the appellants by the adjudicating authority. The appeals preferred by the party against the orders of adjudication did not succeed. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the Commissioner (Appeals) considered the assessee's appeals and that such application has since been allowed and consequently the above trademark should be deemed to have been registered under the above Act since 2-4-1996 (the date of application for registration). On this basis, it is argued that the ground on which the appellant's product cleared for export was held to be not classifiable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iner is shown to be a brandname registered under the Trade and Merchandise Marks Act, L could only be classified as 'P or P medicaments' under SH 3003.10 and, by virtual of such classification, the goods could only be treated as dutiable goods for purposes of Rule 57C. We have heard the learned SDR, who has reiterated the finding of the lower appellate authority. She has, however, fairly acknowled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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