https://www.taxtmi.com/caselaws?id=50543 Classification of medicaments under Chapter 30 depends on whether the label bears a non-pharmacopoeial name, brand name or invented word indicating a trade connection. Products displaying only generic names, or prominently displaying the generic ingredient name with a coined name only secondarily, are not patent or proprietary medicaments and fall under the residual category of other medicaments. This classification disentitles the manufacturer to Modvat credit on inputs used in manufacture. Penalty is warranted where generic labelling and the absence of distinguishing marks do not reasonably support the claimed patent or proprietary medicament classification. en-us Thu, 17 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50543 Classification of medicaments under Chapter 30 depends on whether the label bears a non-pharmacopoeial name, brand name or invented word indicating a trade connection. Products displaying only generic names, or prominently displaying the generic ingredient name with a coined name only secondarily, are not patent or proprietary medicaments and fall under the residual category of other medicaments. This classification disentitles the manufacturer to Modvat credit on inputs used in manufacture. Penalty is warranted where generic labelling and the absence of distinguishing marks do not reasonably support the claimed patent or proprietary medicament classification. Case-Laws Central Excise Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50543