2002 (10) TMI 155

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.... appeal at the instance of the assessee is whether its product, Ranitidine tablets are to be classified under Chapter Heading 3003.20, as claimed by the appellant or under Heading 3003.10 as alleged by the department. 2. The name 'Ranitidine' appears in Pharmacopoeia and the same is used by the appellant. The mark 'Liva' on the packing indicated the name/house mark of the manufacturer as is made ....

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....-Mumbai) where classification of Medicament affixed with the word 'Glaxo' was confirmed under Chapter Heading 3003.20 treating the word 'Glaxo' as house mark. The appellant would further contend that the principle has been laid down by the Apex Court in Astra Pharmaceuticals (P) Ltd. v. CCE, Chandigarh, 1995 (75) E.L.T. 214 (S.C.). In the above case it was held that pharamacopoeial preparation is ....