https://www.taxtmi.com/caselaws?id=94402 The Tribunal ruled in favor of M/s. Wockhardt Ltd., finding that the medicines were not classified as patent or proprietary under sub-heading 3003.10 of the Central Excise Tariff Act. The demand for duty beyond the statutory period was deemed invalid, and the appellant's arguments regarding time limitations specified in Section 11A of the Central Excise Act were upheld. The Tribunal emphasized that the labeling requirements and pharmacopoeia names did not confer proprietary status on the medicines, leading to the reversal of the imposed duty and penalty. en-us Tue, 16 Mar 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94402 The Tribunal ruled in favor of M/s. Wockhardt Ltd., finding that the medicines were not classified as patent or proprietary under sub-heading 3003.10 of the Central Excise Tariff Act. The demand for duty beyond the statutory period was deemed invalid, and the appellant's arguments regarding time limitations specified in Section 11A of the Central Excise Act were upheld. The Tribunal emphasized that the labeling requirements and pharmacopoeia names did not confer proprietary status on the medicines, leading to the reversal of the imposed duty and penalty. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94402