1999 (4) TMI 307

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..... Parakh , Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - M/s. Borachem Industries (Pvt.) Ltd., the respondent to this appeal by the Commissioner, is engaged in the manufacture inter alia of ranitidine tablets 150 and 300 mg. It claimed classification of these products under Heading 3003.20 of the Tariff Act, as medicaments (other than patent or proprietary) other ....

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....e chapter note. The Assistant Collector did not accept this contention. He confirmed the proposal in the notices. On appeal, the Collector (Appeals) held that the word was only a monogram to identify the manufacturer, and applying the ratio of the Supreme Court's judgment in Astra Pharmaceuticals (P) Ltd. v. C.C.E. - 1995 (75) E.L.T. 214 (S.C.) = 1995 (6) RLT 445 (S.C.) held the product not to be ....