https://www.taxtmi.com/caselaws?id=92909 The Tribunal ruled in favor of the appellant, M/s. Wockhardt Ltd., concluding that the medicines produced by them were not classified as patent or proprietary medicines under the Central Excise Tariff Act. The decision was based on the lack of evidence establishing a proprietary interest in the medicines, despite the presence of the manufacturer's name. The Tribunal emphasized the importance of distinguishing between a house mark and a product mark in determining the classification of medicines under the Tariff entry, referencing legal precedents to support their ruling. en-us Tue, 12 Jan 1999 00:00:00 +0530 Sat, 05 Nov 2011 18:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92909 The Tribunal ruled in favor of the appellant, M/s. Wockhardt Ltd., concluding that the medicines produced by them were not classified as patent or proprietary medicines under the Central Excise Tariff Act. The decision was based on the lack of evidence establishing a proprietary interest in the medicines, despite the presence of the manufacturer's name. The Tribunal emphasized the importance of distinguishing between a house mark and a product mark in determining the classification of medicines under the Tariff entry, referencing legal precedents to support their ruling. Case-Laws Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92909