TaxTMI 
TaxTMI 
2004 (3) TMI 456
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....der per : V.K. Agrawal, Member (T)]. - The issue involved in these 3 appeals, filed by Revenue, is whether medicament namely Norfloxacin 100 mg. and Piroxicam Gel manufactured by Endolabs Ltd. are classifiable under sub-heading 3003.20 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) or are classifiable under sub-heading 3003.10 of the Tariff. 2. ....
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....are patent or proprietary medicaments classifiable under sub-heading 3003.10. He, further, submitted that the other product is also not classifiable under sub-heading 3003.20 as the I.P. refers only to "Piroxicam capsules" whereas the product manufactured by the Respondents is Piroxicam Gel. 3. The Respondents on the other hand have submitted in their written submissions forwarded by them un....
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....also mentioned that there is a provision in I.P. that Drug Controller can permit strength of any medicine other than shown in I.P. and such medicaments are as per specification of I.P. 4. We have considered the submissions of both the sides. The Revenue is contending that the two medicaments manufactured by the Respondents are patent and proprietary medicament only on the ground that Norflox....
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....in tablet and Piroxicam capsules. These are the two names under which the medicaments manufactured by the Respondents are being marketed. The mere fact that they are making Norfloxacin tablet of 100 mg. strength and Piroxicam in the form of Gel will not make the medicament patent or proprietary medicament. The fact remains that the medicament bears a name which is specified in a Pharmacopoeia. The....