1998 (8) TMI 179

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....ion No. 175/86, dated 1-3-1986. They also claimed exemption under Notification No. 48/77, dated 1-4-1977 in respect of clinical samples. They also declared their product under sub-heading 3003.20 as medicaments other than patent or proprietary chargeable to nil rate of duty. The Assistant Commissioner disallowed them the exemption from payment of duty under Notification No. 48/77 on the ground that the words "Physician's samples, not to be sold" were not printed on the packing as required under the Notification and for computing the quantity of clearance for the purpose of sample, the value of the clearance made duty free under Notification No. 175/86 is not to be taken into consideration. The Assistant Commissioner also classified the medi....

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....l P or P medicaments; (ii) The samples should be packed in a form distinctly different from regular trade packing and each smallest packing is clearly and conspicuously marked "Physician's samples not to be sold". 4.2  We agree with the findings of the Commissioner (Appeals) that the benefit of Notification No. 48/77 cannot be denied merely on the ground that the assessee, instead of putting the words "Physician's samples not to be sold", had mentioned "Samples not for sale". The reason for the condition is achieved by the phrase "Samples not for sale" as these words clearly gave the indication that the packet contained medicine which was given as samples which were not be sold. The ratio of the decision in the case of Indian Dru....

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....about classification of Medicaments (other than patent or proprietary) under sub-heading 3003.20 though the assessee printed their symbol "M" enclosed within the semi-circular "Sun", on the packets. We find that there is no denial from the assessee that such symbol was not printed on the packet containing medicament, the classification of which has been claimed under sub-heading 3003.20. This sub-heading is applicable to those medicaments which are other than patent or proprietary medicaments. According to Note 2 (ii) to Chapter 30 of the Schedule to the Central Excise Tariff Act, patent or proprietary medicaments means, inter alia, any drug or medicinal preparation which bears either on itself or on its container or both a name which is a ....