https://www.taxtmi.com/caselaws?id=2671 Medicaments made from combinations of drugs individually specified in the Indian Pharmacopoeia remained classifiable as other medicaments under Heading 3003.20 because the Revenue did not show that the combination created a new substance or a proprietary product outside the pharmacopoeial entries. Goods marketed under generic names, with wrapper composition disclosing only simple pharmacopoeial combinations, did not acquire patent or proprietary character merely because the combined formulation was not separately listed. The absence of "I.P." on the wrappers was not decisive on these facts, and the interpretative approach including the singular-plural principle supported classification under Heading 3003.20 rather than Heading 3003.10. en-us Thu, 02 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2671 Medicaments made from combinations of drugs individually specified in the Indian Pharmacopoeia remained classifiable as other medicaments under Heading 3003.20 because the Revenue did not show that the combination created a new substance or a proprietary product outside the pharmacopoeial entries. Goods marketed under generic names, with wrapper composition disclosing only simple pharmacopoeial combinations, did not acquire patent or proprietary character merely because the combined formulation was not separately listed. The absence of "I.P." on the wrappers was not decisive on these facts, and the interpretative approach including the singular-plural principle supported classification under Heading 3003.20 rather than Heading 3003.10. Case-Laws Central Excise Thu, 02 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2671