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2001 (5) TMI 91

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..... ken up for disposal with consent of both sides after waiving deposit. 2.The appellant filed a declaration for classification under Heading 3003.10 of the Central Excise Tariff as patent or proprietary medicaments of four products manufactured by it. These are described as ampicillin sodium injection, lidocaine hydrochloride injection, cloxacillin injection and 'Ulcerix'. The goods were intended t .....

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..... ll three of them carry on them in bold letters only the generic name of the product i.e. ampicillin sodium, lidocaine hydrochloride and cloxacillin injection. The contention of the representative of the appellant that lidocaine hydrochloride is not a name found in a pharmacopoeia is found, on verification, to be totally wrong. In the Extra Pharmacopoeia of Martindale the relevant entry shows that .....

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..... rnal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely :- (a)        The Indian Pharmacopoeia; (b)        The International Ph .....

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..... (43 of 1958), or any 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 .....

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..... declared similarly labelled medicaments, when cleared for home consumption, as patent or proprietary medicaments and paid duty upon them, he was unable to answer. In these circumstances the penalty imposed on the appellant of Rs. 5,000/- is nominal and does not call for any interference. 6.A plea was also made that the appellant would be entitled to rebate under Rule 12(1)(b) of the duty paid on .....

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