Final Order No. 568/97-C arising from in Appeal No. E/4781-C. Case: Milmet Oftho Industries Vs Collector of C. Ex., Baroda. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order No. 568/97-C arising from in Appeal No. E/4781-C |
| Counsel | For Respondents: Shri H.K. Jain, JDR. |
| Judges | Shri Lajja Ram, Member (T) and S.S. Kang, Member (J) |
| Issue | Central Excise Tariff Act, 1985 |
| Citation | 2000 (124) ELT 957 (Tribunal) |
| Judgement Date | October 28, 1997 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Lajja Ram, Member (T), (New Delhi)
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In this appeal filed by M/s. Milmet Oftho Industries being aggrieved with the order-in-appeal dated 21-8-1991 passed by the Collector of Central Excise (Appeals), the matter relates to the classification of the Veterinary Medicine Gentamycin Injection I.P. (Vet). The appellants had classified the goods in question under sub-heading No. 3003.20 of the Central Excise Tariff and had claimed assessment at nil rate of duty under sub-heading No. 3003.20. The Revenue had classified the said under sub-heading No.3003.10 as patent or proprietary (P & P) medicaments.
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The matter was fixed for hearing on 28-10-1997. The appellants had prayed for decision on merits.
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On behalf of the respondent Revenue, Shri H.K. Jain, SDR referred to the reasons given by the Collector, Customs and Central Excise (Appeals) and reiterated the grounds taken by the adjudicating and the Appellate Authority in classifying the goods in question under sub-heading No. 3003.10 of the Tariff.
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We have carefully considered the matter. The goods on the label had been described as Gentamycin Injection I.P. (Vet). There is a symbol of cattle head and human head on the label. It is mentioned therein that the goods were marketed by Veterinary Division Alembic Chemical Works Co. Ltd.
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Under Chapter Note 2(ii) of Chapter 30 of the Tariff, the P & P medicaments had been defined as under:
''Patent or proprietary"(i) medicaments'' means any drug or medicinal preparation, in whatever form, for use in the internal 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 Pharmacopoeia;
(c) The National Formulary of India;
(d) The British Pharmacopoeia;
(e) The British Pharmaceutical Codex;
(f) The British Veterinary Codex;
(g) The United States Pharmacopoeia;
(h) The National Formulary of the U.S.A.;
(i) The Dental Formulary of the U.S.A.; and
(j) The State Pharmacopoeia of the U.S.S.R.
of whose trade brand name, that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, Monograms 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...
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