https://www.taxtmi.com/caselaws?id=107150 Medicaments are classifiable as patent or proprietary medicines only if the marking on the product or its packing indicates a trade connection with the manufacturer; where the mark is merely descriptive or insignificant, the goods remain generic medicaments. On the facts, unmarked capsules and tablets marked only "G" were not shown to bear such trade indication, while the remaining products required fresh examination because the earlier classification analysis was inadequate. Consequential reversal of Modvat credit could not be sustained until correct classification was determined, so the credit matters were remitted for fresh orders after reclassification. en-us Wed, 15 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 18:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107150 Medicaments are classifiable as patent or proprietary medicines only if the marking on the product or its packing indicates a trade connection with the manufacturer; where the mark is merely descriptive or insignificant, the goods remain generic medicaments. On the facts, unmarked capsules and tablets marked only "G" were not shown to bear such trade indication, while the remaining products required fresh examination because the earlier classification analysis was inadequate. Consequential reversal of Modvat credit could not be sustained until correct classification was determined, so the credit matters were remitted for fresh orders after reclassification. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107150