2004 (6) TMI 357

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....nt. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants manufacture medicaments for various loan licensees/companies and filed claim for classification of the following product. Classification List No. & Date  Description of  Product Final approval granted on Logo of the Loan Licensee on product 14/94-95 d....

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.... ml (Gentamicin Inj. B.P.)  28-11-1995 M/s. Lyka Labs. Ltd. Under Chapter 3003.10. These products for the reasons that they bore the logo of the loan licensees. The appellants availed Modvat credit on the input & utilised the credit for clearance of the products. Revenue filed an appeal with CC Appeal praying. (i)         Setting aside of ap....

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....g the issues it is found - (a)        The placing of house mark/logo of the loan licensee alone will not call for a classification under 3003.10 as held by the SC in Astra Pharmaceuticals case [1995 (75) E.L.T. 214 (S.C.)]. Relying on the same, the applicants plea to be covered by the Chapter Notification 2(ii) of Chapter 30 to cause classification under 3003.....