https://www.taxtmi.com/caselaws?id=100384 The use of "Glaxo" on the label of Ranitidine Injection was treated as a house mark required under the Drugs Rules, not as a brand name connecting the medicine to a particular trader for tariff purposes. As the Revenue did not show any material difference from the earlier Astra Pharmaceuticals ruling, and that reasoning had already been followed in the assessee's own case for the same product, the label did not disqualify the goods from classification as other than patent and proprietary medicaments. The classification in favour of the assessee was therefore sustained. en-us Sat, 11 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100384 The use of "Glaxo" on the label of Ranitidine Injection was treated as a house mark required under the Drugs Rules, not as a brand name connecting the medicine to a particular trader for tariff purposes. As the Revenue did not show any material difference from the earlier Astra Pharmaceuticals ruling, and that reasoning had already been followed in the assessee's own case for the same product, the label did not disqualify the goods from classification as other than patent and proprietary medicaments. The classification in favour of the assessee was therefore sustained. Case-Laws Central Excise Sat, 11 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100384