Generic medicament classification remains under Chapter 3003.20 where a house mark does not create a patent or proprietary product.

Oxytetracycline Capsules I.P. 500 mg, being a generic medicine name in the Indian Pharmacopoeia, remained classifiable as a medicament other than a patent or proprietary medicament under Chapter heading 3003.20. The Pfizer logo was treated only as a house mark and did not convert the product into a patent or proprietary medicament under Chapter heading 3003.10. Reliance on the logo at the appellate stage also introduced a new basis not arising from the show cause notice or the adjudication order, which could not be sustained. The demand, penalty, and consequential findings were set aside.

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Issues: Whether Oxytetracycline Capsules I.P. 500 mg were correctly classifiable as a patent or proprietary medicament under Chapter heading 3003.10, or as a medicament other than patent or proprietary medicament under Chapter heading 3003.20; and whether reliance on the Pfizer logo could sustain the classification as a patent or proprietary medicament at the appellate stage.

Analysis: The product label showed the medicine name as Oxytetracycline Capsules I.P. 500 mg, which is a generic name appearing in the Indian Pharmacopoeia. The same product had already been held, in an earlier identical matter, to fall under Chapter heading 3003.20 as a medicament other than patent or proprietary medicament. The presence of the Pfizer logo was treated as a house mark and not as the product name or brand name. Affixation of a house mark did not convert a generic medicament into a patent or proprietary medicament. The appellate authority's reliance on the Pfizer logo also introduced a new case that did not arise from the show cause notice or the adjudication order, and such a new basis could not be created at the appeal stage.

Conclusion: The product was correctly classifiable under Chapter heading 3003.20 and not under Chapter heading 3003.10. The demand, penalty, and consequential findings could not be sustained.

Final Conclusion: The assessee succeeded, and the impugned order was set aside.

Ratio Decidendi: A generic medicament named in the pharmacopoeia remains classifiable as a medicament other than a patent or proprietary medicament, and a house mark alone does not change that classification or justify a fresh appellate basis not found in the show cause notice or adjudication order.

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