2006 (3) TMI 531

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....leared for home consumption at 'Nil' rate of duty during the said period. However, the same goods cleared for export (under Bond) during the same period were claimed to be classifiable under SH 3003.10 attracting duty @ 15% ad valorem and Modvat credit was availed in respect of the duty-paid inputs used in the manufacture of the export goods. The Modvat credit so availed on duty-paid inputs used in final products cleared for export from 7-10-94 to 15-2-95 amounted to Rs. 36,04,926/-. The Commissioner disallowed this credit to the assessee under Rule 57-I of the Central Excise Rules, 1944 and imposed on them a penalty of Rs. 15 lakhs under Rule 173Q(1)(bb) of the said Rules, after holding the export goods to be classifiable under SH 3003.20 ....

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....esented before us by ld. SDR, "SOL" was not a brand-name but only a 'house-mark' of the appellant-company. In her bid to establish that "SOL" was only a 'house-mark' and not product-mark (brand-name), ld. SDR relied on the Supreme Court's judgment in Astra Pharmaceuticals (P) Ltd. v. Collector - 1995 (75) E.L.T. 214 (SC) and the Tribunal's decision in Wockhardt Ltd. v. Collector - 2000 (124) E.L.T. 386 (T). It was also argued that, even if it be assumed that "SOL" was a brand-name belonging to the appellants, they would not get the benefit of Chapter Note 2 (ii), inasmuch as it was not shown that the capsules or the blisters containing them were also bearing the brand-name. 4. After carefully considering the rival contentions, we ha....

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....mpicillin capsules I.P.250 mg or Ampicillin capsules of 500 mg. as the case may be. Whereas the product cleared for export consists of Ampicillin capsules of BP grade and is packed in 10 x 10s in blisters. Further there is a coloured thick band of about 3 cms. width which is followed by a thick black line and six thin lines and the company's logo 'SOL'. This kind of packing for export is done according to specifications of the concerned importer." It does not appear from the above write-up that the blisters or the capsules packed therein were bearing the brand-name "SOL". What appears is that the cartons in which the capsules in blisters were cleared for export were bearing the brand-name. In order to fall within the definition of "P or ....