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Issues: Whether medicaments bearing a Russian-language label and the English inscription "Gentamycin Injection I.P." were correctly classified as patent and proprietary medicines rather than generic medicaments under Chapter 30.
Analysis: The label and brand name were held sufficient to establish the product as a brand-name medicine for classification purposes. The language or script of the label was held to be immaterial, since the definition of mark under Chapter 30 does not confine an invented word or brand to any particular script. The goods were to be classified as they emerged at the time of clearance, and the same product could not be treated as both patent and proprietary medicine and generic medicament depending on destination or use of the exported goods.
Conclusion: The classification as patent and proprietary medicine was upheld and the Revenue's objection was rejected.