https://www.taxtmi.com/caselaws?id=350360 A commonly used abbreviation of a drug name, without exclusive proprietary significance or trade-mark association, does not amount to a brand name, so the medicament was correctly treated as a generic product classifiable under Heading 3003.20 rather than a patent or proprietary medicament. The extended limitation period was also unavailable because the classification declaration and product label had been disclosed to the department, and no suppression of facts was shown; the demand was therefore time-barred. The duty-confirming order was set aside. en-us Mon, 23 Oct 2017 00:00:00 +0530 Sat, 28 Apr 2018 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350360 A commonly used abbreviation of a drug name, without exclusive proprietary significance or trade-mark association, does not amount to a brand name, so the medicament was correctly treated as a generic product classifiable under Heading 3003.20 rather than a patent or proprietary medicament. The extended limitation period was also unavailable because the classification declaration and product label had been disclosed to the department, and no suppression of facts was shown; the demand was therefore time-barred. The duty-confirming order was set aside. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350360