2001 (4) TMI 129

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.... Member (T)]. -  The appeal is against the order of the Commissioner of Central Excise, confirming the demand for duty issued to the appellant on the ground that the benefit of Notification 170/70 would not be available for the samples of medicaments cleared by it, and imposing a penalty upon it under Rule 173Q. 2. Entry 24 of the Table to Notification 171/70 as amended, exempted patent or....

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....not permit such different packing. He relies upon the provisions of first entry under the second Schedule to this act, 1944 and Clause (12) of Schedule M. 4. The Second Schedule provides that patent or proprietary medicine must display the formula or the list of ingredients on the label of the container. Clause (12) of Schedule M reads as follows : (12) Product containers and closures. (a....

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.... the packing of the product which was sold. It is perfectly possible, in our judgement, that more than one packing for goods, each containing the same product. It is also equally perfectly possible to have the same bottle or closure of the container differently packed, and possibly more than one container or closure confirming the pharmacopoeia requirements specified in clause (12) of Schedule M. ....

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....ufacturers expressing their difficulties in complying with the requirement of distinctive packing. He says that the reference to the precautions to be followed in future indicates that duty cannot be enforced. We are completely unable to agree. The reply of the Board is of no help to anybody. It does not contain anything that is not contained in the notification. All that it does is to tell the Co....