https://www.taxtmi.com/caselaws?id=111832 Albendazole Suspension was held not to be a patent or proprietary medicament under sub-heading 3003.10 because Chapter Note 2(ii) to Chapter 30 applies only where the label or container bears a non-pharmacopoeial name or a brand mark indicating trade connection. The product's labels did not show any proprietary connection with the manufacturer, and it corresponded to a medicine recognised in the Indian Pharmacopoeia. The mere absence of the letters "I.P." on the label was insufficient to deny classification as a medicament under the assessee's claimed heading 3003.20. en-us Thu, 03 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 14:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111832 Albendazole Suspension was held not to be a patent or proprietary medicament under sub-heading 3003.10 because Chapter Note 2(ii) to Chapter 30 applies only where the label or container bears a non-pharmacopoeial name or a brand mark indicating trade connection. The product's labels did not show any proprietary connection with the manufacturer, and it corresponded to a medicine recognised in the Indian Pharmacopoeia. The mere absence of the letters "I.P." on the label was insufficient to deny classification as a medicament under the assessee's claimed heading 3003.20. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111832