1999 (2) TMI 138

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.... [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal dated 30-11-1994 passed by the Collector (Appeals), Central Excise, Pune. 2. Brief facts of the case are that the respondents are engaged in the manufacture of medicaments. The respondents filed a classification list in respect of their products and claimed the classification of the goods under C....

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....for the purpose of indicating the connection between medicine or some person should have been used. He submits that by printing the word "Q-max" in red ink and rest of the address in blue ink, a clear identity between the medicine and manufacturer is established. Therefore, he submits that the medicines, in question, are classifiable under Chapter Heading 3003.10 of the Central Excise Tariff. He, ....

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....n this case, the Collector of Central Excise (Appeals) in the impugned order held that the name and the address of the manufacturer is written on the label and the only objection by the adjudicating autho- rity is that the name is printed in red ink wherein the address is printed in the blue ink but in our opinion of this will not make the medicaments P or P medicines. 7. The Revenue in th....

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....and the manufacturer, as observed by the Supreme Court in the above mentioned case. The Hon'ble Supreme Court, while making distinction between the house mark and the product mark held as under : "677A. House mark and product mark (or brand name) In the pharmaceutical business a distinction is made between a house mark and a product mark. The former is used on all the products of the manufac....