Central Excise - Chapter 30 - Whether benefit of notification No. 185/87-CE dated 17-7-1987 is admissible to products such as Absorbent Cotton Wool I.P., gauge, bandages etc., falling under sub heading No. 3004.00 particularly when the Drug Licence No. & name of the manufacture are indicated on the
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Brand name definition permits excise exemption for certain medical dressings despite manufacturer name and licence on labels. The Board treats the notification's definition of Brand name as having the same scope as Chapter 30's brand name note and notes that manufacturer name and drug licence number are statutory labelling requirements for drugs. Consequently, the exemption under notification No. 185/87 CE should not be denied to absorbent cotton wool, gauze, bandages and similar goods under sub heading 3004.00 merely because the manufacturer's name or drug licence number appears on the label; trade should be advised and pending assessments revised accordingly.
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Brand name definition permits excise exemption for certain medical dressings despite manufacturer name and licence on labels.
The Board treats the notification's definition of Brand name as having the same scope as Chapter 30's brand name note and notes that manufacturer name and drug licence number are statutory labelling requirements for drugs. Consequently, the exemption under notification No. 185/87 CE should not be denied to absorbent cotton wool, gauze, bandages and similar goods under sub heading 3004.00 merely because the manufacturer's name or drug licence number appears on the label; trade should be advised and pending assessments revised accordingly.
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