1996 (3) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sanjeev Sachdeva, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is a manufacturer of pharmaceuticals products. It manufactured and cleared two such products, described as 'Hematinic Capsules' and 'Cough Syrup' without payment of duty. A notice was issued in October, 1988 proposing recovery of duty on clearance of hematinic capsules from 1-4-1984 to 31-3-19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e to produce any evidence before him that the names 'Cough Syrup' and "Hematinic Capsules' are specified in any of these publications. He had also found that the appellant had certified on invoices that the goods were "proprietary and medicines". He justified the application of the extended period on the ground that the appellant had classified the goods as liable to duty despite being aware that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. In each of these classification lists the appellant had also included details of medicaments classified by as 'patent and proprietary'. The Department, therefore, knew that the appellant manufactured such medicines. Before confirming classification of medicaments as other than patent and proprietary it has necessarily to be seen whether such a medicaments would be classified as patent and propr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....invoices in response to requirement of the supplier, and that it cannot be said that the certificates are synonymous with saying that the goods are patent or proprietary medicines within the meaning of the tariff has to be accepted. It was for the Department to approve the correct classification, and it cannot be said that in this process the appellant either suppressed any information or made a w....