Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 407 - AT - Central ExciseSSI exemption - brand name of others - market leader’s name is symbolically impressed on the cover and wrapper of the drug - Held that:- The product of the appellant appears to have no marketability with association of the name of market leader being printed on the wrapper and cover (container) of the medicine cleared by the appellant. Therefore, brand name of the market leader brings out distinction to deny SSI exemption to the appellant. - On perusal of the wrapper of capsule, it is noticed that first three letters of drug resembles with the first three letters of market leader appealing to commons sense that the drug has inherent intimacy with the marketer demonstrating object thereof between the two. The container of the product exhibited to us carries symbol and name of market leader M/s. Infra Drugs and Chemicals which is a Division of a marketer of M/s. Oyster Lab Ltd. - Following decision of Nivaram Pharma Pvt. Ltd. [2004 (10) TMI 18 - HIGH COURT OF JUDICATURE (MADRAS)] - Decided against assessee.
|