TaxTMI 
TaxTMI 
2004 (11) TMI 171
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.... Ltd. v. CCE, Chandigarh - 1995 (75) E.L.T. 214 (S.C.) is distinguishable as that judgment pertain to the use of 'house mark' which had no connection with the goods cleared by the appellants. The findings recorded by the Commissioner in Paras 9 and 10 are reproduced below : "9. I have examined the position. I find that it was at the instance of the Departmental Audit note issued vide V/30/752/93 Gr. XIV, dated 23-9-1993 that the goods in question carrying the Trade Mark of the respondents were classified under Chapter Sub-heading No. 3003.10. The classification lists (bearing Range Serial No. 47/93-94 effective from 1-9-1993 and bearing Range Serial No. 127/93-94 effective from 17-3-1994) were duly approved by the Department based upon the....
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.... phamacopoeia, formulary or other publications or which is a brand name, that is, a name or registered mark under the Trade and Mechandise Marks Act, 1958 (43 of 1958) or any other mark such as symbol, monogram, label, signature, 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 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. 10. The condition mentioned above is satisfied by the respondents since they were putting the registered Trade Mark on all the containers of their export products. Hence, the medicame....
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....ed that the judgment of Astra Pharmaceuticals (P) Ltd. is clearly distinguishable as it pertains to the analysis of the terms "Any other Mark such as a 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 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". He pointed out that in terms of Note 2(ii) of Chapter 30 which defines "Patent or Proprietary medicaments", the items manufactured by the assessee is not reflected in any Pharmacopoeia Formulary or other publications mention....
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....h the medicine and mere 'house mark' on them did not make the item under proprietary medicine. In the present case, the goods manufactured by the assessee are not in any of the Pharmacopoeia or other publications indicated in Note 2(ii) of Chapter 30. Once the goods have been affixed with a trade mark registered under the Trade and Merchandise Marks Act, 1958, then in terms of Note 2(ii) of Chapter 30, the goods are not to be considered as for classification under chapter sub-heading 3003.20. Chapter sub-heading 3003.10 refers to Patent or Proprietary Medicament, which bears a brand name that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958. The Commissioner has rightly distinguished the judgment of Astr....