TaxTMI 
TaxTMI 
TaxTMI 
2000 (3) TMI 318
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....the authoritative text books and sold under the name as specified in such books. 2. The Revenue authorities had initiated proceedings on the allegation that authoritative text books had prescribed the name "Maha Bhringaraj Oil" for the Ayurvedic preparation. While the assessee had very prominently in block letters had named the product as "MAHA BHRINGOL". Below this big lettered trade name they had also indicated 'MAHA BHRINGARAJ OIL' along with the following words below the same: "Unique Double Action Ayurvedic Formula". The Revenue's contention is that the product is not sold in the name in which the authoritative text books had given the name to the product as "Maha Bhringaraj Oil" but the assessee had projected the product in thei....
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....o the formulae described in the relevant authoritative books or pharmacopoeia as the case may be and the medicine is sold by the name described in such books or pharmacopoeia. It is immaterial whether the manufacturer puts his mark or logo or monogram, symbol etc. in marketing such medicine. To that extent, the definition of "patent or proprietary" medicament as applicable to allopathic medicines has not been followed in respect of Ayurvedic, unani etc. medicines specified in such text books. To further illustrate, the following example will make it clear as to which type of medica­ments will be exempted. The specific case of one medicament say "Chavanprash" may be taken. The process of manufacture of this medicament is specified in the....
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....to excise duty. It may be mentioned that it is understood that under the Drugs and Cosmetics Act, in respect of ayurvedic, unani, siddha or homoeopathic systems, a drug licence is required for production of such medicines. Consequent­ly, in order to determine whether a particulai product is prepared as per the specifications in the standard text books or not, the drug licence may also be referred to which would indicate whether the products are prepared as per the specifications in the standard text books or otherwise. The packing also indi­cates these details. There should not be thus any difficulty in administering the exemption to medicaments which are prepared as per the standard text books and sold under the generic name. If ....
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....e carton the name "Maha Bhringol" in prominent letter, yet they will have no objection if somebody else also using the said name. They contend that in any case, the product is manufactured only as "Maha Bhringaraj Oil" in terms of the formula described in authoritative "Ayurvedic Books" recognised for this purpose. The Ld. Consultant on the basis of this affidavit and the cited Tariff Note and the Board's Circular argued that it is immaterial whether the manufacturer puts his mark or logo or monogram on the sample, etc. while marketing such medicine, so long as they have also indicated the original Ayurvedic Text book name also in the label along with company's name in which it is sold. Even then the benefit of the notification cannot be de....
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....ey will not object to it. This is not a point for consideration. We are only required to examine the Notification in question which merely grants benefit to the Ayurvedic Medicaments which are sold under the name as specified in such books or Pharmacopoeia as laid down in the Notification No. 75/94 CX dated 25-9-1994. On a plain interpretation of the notification, it is very clear that the item is not sold as 'Maha Bhringaraj Oil' which is admittedly the name given in the authoritative Ayurvedic text. Nothing prevented the assessees to continue to sell in that name. Having changed the name as 'Maha Bhringol' they have thereby marketed the goods in this name in the market so as to associate this name with the product. This is not a company's....