2009 (9) TMI 345

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....ows: (a) The respondents manufacture medicines falling under Chapter Heading No. 30.03; when the officers visited the factory on 11-2-03, they found Oyximos-L/30vMI packed in cartons bearing batch no., manufacturing date and expiry date. The goods were found packed with label containing words "marketed by M/s. OYSTER Ambala" along with a monogram showing picture of a bird under which word "OYSTER" was mentioned. The representative of the respondents admitted clearance of the goods with such marking and monogram to M/s. OYSTER Lab Ltd. and also with similar marking to one M/s. Focus Health Care (P). The partner of M/s. Oyester Lab admitted that they purchase medicines from the respondent on which their monogram was printed as above. The r....

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....name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 4.2 The learned DR relied on the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Trichy v. Grasim Industries Ltd. reported in 2005 (183) E.L.T. 123 (S.C.) and drew our attention to the following findings therein: "It not necessary that the name or the writing must always be a brand name or trade nam....

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....iable to pay duty on Dextrose Injection manufactured by it under Tariff Item 14E." In the case of Astra Pharmaceuticals (P) Ltd, it was held that the mark "AP-Astra" on the container or packing did not establish any relation between the mark and the medicine and therefore it was considered as "house mark". In the present case, the facts are different. The names like Oyximos-L/30 MI Cap. Lactodil, Cap. Oxin Forte, Syrup Cory, Syrup Chestal and dry Syrup Oysimox-L are names for the products and not for the "house" that is the manufacturing firm; the name "OYSTER" alone may represent the house name/house mark. However, the other names in the packing/label, in our considered opinion, do not represent the house mark but show the link between the....