2008 (4) TMI 251

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....lled M/s. Micro Labs Ltd and will be hereinafter referred to as the assessee. 2. The assessee is engaged in the manufacture of pharmaceutical products falling under Heading 30.03 of the First Schedule to the Central Excise Tariff Act. During the period of dispute (July to December 1997), the assessee had cleared most of their products on payment of duty for home consumption. Some medicaments were cleared, without payment of duty and under bond, for export. Show-cause notices were issued by the Department alleging that the products cleared for export were exempt from payment of duty by virtue of their classifiability under sub-heading 3003.20 as generic medicines, that common inputs were used in the manufacture of these products and other....

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....te account and inventory in respect of the inputs used in the manufacture of the two categories of final products, he must pay 8% of the invoice value (excluding taxes) of the exempted final products. In the present case, the lower appellate authority has sustained the Revenue's case that the medicaments which were removed without payment of duty for export qualified to be "exempted final products" for the purpose of Rule 57CC(1). It appears from the nomenclature of the medicaments given in the show-cause notices that these goods satisfied the definition of "Patent or Proprietary medicaments" given under Note (2)(ii) to Chapter 30 of the CETA Schedule. This chapter note reads as under :- "Patent or proprietary medicaments" means any drug....

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....Pharmacopoeia, Formulary or other publications listed in the Chapter Note; (b) where the name on the product or its container is a brand-name registered under the Trade and Merchandise Marks Act, 1958; (c) where the product or its container carries any other mark such as symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and a person having the right (as proprietor or otherwise) to use the mark with or without any indication of the identity of that person. In the present case, it appears from the names of the medicaments exported by the assessee that, in each case, the name g....