https://www.taxtmi.com/caselaws?id=51977 A manufacturer's house mark, by itself, was treated as insufficient to establish a brand name or trade name under Note 5 to Chapter 30. The appellant failed to produce the label or other material showing that the exported goods bore a mark supporting classification as patent and proprietary medicaments under Heading 3003.10. On that evidentiary basis, the challenge to the classification was found untenable, and the resulting denial of Modvat credit on inputs used in manufacture was sustained. en-us Tue, 01 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51977 A manufacturer's house mark, by itself, was treated as insufficient to establish a brand name or trade name under Note 5 to Chapter 30. The appellant failed to produce the label or other material showing that the exported goods bore a mark supporting classification as patent and proprietary medicaments under Heading 3003.10. On that evidentiary basis, the challenge to the classification was found untenable, and the resulting denial of Modvat credit on inputs used in manufacture was sustained. Case-Laws Central Excise Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51977