2016 (3) TMI 565

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.... proceedings initiated in the show cause notice dated 31.12.1998 and subsequent show cause notices dated 7.6.99, 11.10.99 and 27.3.2000. 2. The issue involved in the case is that whether the products manufactured by the respondent namely- Oxy-Tetracycline Hydrochloride Skin Ointment 5G/15G, Oxy-Tetracycline Hydrochloride AF Tabs and Oxy-Tetracycline 500mg Capsule are classifiable under 3003.20 as medicaments other than Patent or Proprietary medicaments or under 3003.10 as Patent or Proprietary medicaments. The allegation made in the show cause notices is that the above names of the medicaments are not appearing in the pharmacopoeia, therefore the same is Patent or proprietary medicaments and correctly classifiable under chapter sub headi....

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....herefore names given by the respondent for their medicaments and names appearing in the Patent or Proprietary Medicaments are different therefore the product in question merits classification as Patent or Proprietary Medicaments' under 3003.10. 4. Shri. R.G. Sheth, Ld Counsel for the respondent submits that as per the definition of 'Patent or Proprietary Medicaments', the only condition is that the name of medicament, if appearing in the any pharmacopoeia such medicines shall be treated as Pharmacopoeia medicament and the same will not cover under the definition of 'Patent or Proprietary Medicaments' . In his support, he placed reliance on the judgment of Commr. of Customs & Central Exicse, Indore Vs. Endolabs Ltd[2004(167) ELT 423 (Tri.....

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....ection in the 3 Page 4 course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person." From the above definition of 'Patent or Proprietary Medicaments' it can be seen that if the name of the medicament is appearing in any of the above pharmacopoeia, it shall not be classifiable as 'Patent or Proprietary Medicaments' therefore it is not medicament as such but only name is significant. In the present case the Oxy tetracycline IP and oxy tetracycline Hydrochloride IP is admittedly appearing in the Indian pharmacopoeia. It is also observed that Oxytetracycline capsule is specifically appearing in the Indian pharmac....