2003 (7) TMI 140

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....was engaged inter alia in the manufacture of a solution of sodium chloride. The solution was packed in plastic containers to be used as a drip. It claimed classification of the product in sub-heading 20 of Heading 30.03 of the tariff as an unpatented medicament. The notice issued by the department proposed to classify it in sub-heading 10 as a patented medicament on the ground that it bore upon it....

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....n it the words to the effect that it was packed in Miniflex containers and the presence of the words constituted use of a brand name as specified in Note 2(ii) to Chapter 30. The assessee contended before the Commissioner (Appeals) that a new case was being made out and that this was not the allegation raised in the notice. The Commissioner (Appeals) did not accept this contention. He said that th....