2003 (2) TMI 261 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard the case involving German Remedies and G.C. Madhom regarding duty and penalty waivers. The issue was the classification of a medicament as patent or non-patent. The tribunal found the use of "ASA" letters as a brand name arguable but agreed on limitation issues. They directed a partial deposit and waived the remaining duty and penalty for German Remedies, also waiving the penalty for G.C. Madhom.