9911796707
TMI Blog2003 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalties not only on the manufacturer, but also on Merind Ltd. under Rule 209A. 2.Montage Chemical Ltd. and Bushal Labs, whom we refer to as assessees, were engaged in the manufacture of two categories of substance. The first were goods claimed as medicament in Heading 3003 of the Tariff. These are amprolium soluble powder USP and piperazine hexahydrate solution. The Commissioner has determined the classification of these products in sub-heading 10 of Heading 3003 as patent or proprietary medicament. The reason that he advances is that the labels, monogram or logo consisting of a letter 'M' in capital with it head of a cow, sheep and hen in it. The Commissioner has found that this is part of the registered trade mark of Merind Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Madras High Court in Indo-French Pharmaceutical Co. v. U.O.I. and Others - 1978 (2) E.L.T. (J 478) that the device which is referred to as house mark served an emblem of a manufactured product the image of the manufacturer generally, could not be considered to be an invented word or writing so as to bring it into the ambit of item 14E of the Tariff (relating to patent or proprietary medicament) a product upon which or upon the label in which it was used. In the case before us, we do not find use of the particular device limited to this product alone or limited to a particular group of products. If it bore it only on a particular product or group of products, it could be considered to be an invented name etc. and the medicament therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogram to contain 250 grams amprolium hydrochloride B.P. (Vet), and 16 g carriers Q.S. The assessees had claimed classification of this product in Heading 23.02 as being substance of a kind used for animal feeding. The label of the product recommends mixing of 250 to 500 grams of the pre-mix in a ton of wheat, stating that amprolium pre-mix is used for the prevention of coccidiosis in chickens and turkeys. Coccidiosis is explained as a protozoal infestation of poultry. In his order, the Commissioner has held that the product is classifiable as medicament. The label, he said, indicated its use coccidiosis for prevention of proxidozi in poultry and its use is clearly as medicinal. Because of the presence of the device that we have referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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