2005 (8) TMI 525

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.... Singhal, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appeal arises out of the order of the Commissioner (Appeals), Mumbai. 2. Briefly the facts are that the appellant manufactures two medicaments, viz. Obroquin Injection 30 ml and Cloroquine Phosphate Injection 30 ml. The appellant filed a classification list claiming classification of the goods as patent and p....

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....i.e. Oboi Laboratories, does not even appear on the label. He also holds that there is no house mark on the label. He found that the generic name of the product is shown more conspicuously on the label of the product. Rejecting the contention of the appellant that the goods are classifiable under Heading 3003.10, the Commissioner classified them under Heading 3003.20. 3. Heard both sides. 4....