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2016 (3) TMI 565 - AT - Central ExciseClassification - products manufactured namely Oxy-Tetracycline Hydrochloride Skin Ointment 5G/15G, Oxy-Tetracycline Hydrochloride AF Tabs and Oxy-Tetracycline 500mg Capsule - classifiable under 3003.20 as medicaments other than Patent or Proprietary medicaments or under 3003.10 as Patent or Proprietary medicaments - Held that:- Definition of ‘Patent or Proprietary Medicaments’ it can be seen that if the name of the medicament is appearing in any of the above pharmacopoeia, it shall not be classifiable as ‘Patent or Proprietary Medicaments’ therefore it is not medicament as such but only name is significant. In the present case the Oxy tetracycline IP and oxy tetracycline Hydrochloride IP is admittedly appearing in the Indian pharmacopoeia. It is also observed that Oxytetracycline capsule is specifically appearing in the Indian pharmacopoeia. The product name Oxytetracycline Hydrochloride skin ointment and Oxytetracycline Hydrochloride (AF) tablet though not verbatim appearing in the pharmacopoeia, medicaments are generic medicament and the name of the drug and medicament is appearing in the Indian Pharmacopoeia, therefore in our view the medicament produced by the respondent have names appearing in the ‘Indian pharmacopoeia’ and therefore the same are not ‘Patent or Proprietary Medicaments’. Our this view is supported by the judgment of Endolabs Ltd ( 2004 (3) TMI 456 - CESTAT, NEW DELHI ) wherein division bench of this Tribunal held that name ‘Norfloxacin’ ‘Piroxicam capsule’ specified in Indian Pharmacopoeia whereas assessee was manufacturing ‘Norfloxacin 100 DT’ and Piroxicam Gel despite this itself Tribunal as held that the products manufactured by the assessee are not ‘Patent or Proprietary Medicaments’ classifiable under sub heading 3003.20. In the case of Hindustan Biologicals Vs Commissioner of Central Excise, Mumbai [2004 (6) TMI 341 - CESTAT, MUMBAI] the fact was that drugs name ‘Domperidone Paediatric suspension’ is specified in Indian Pharmacopoeia and the label of the medicament bearing the name of ‘Albenzole Suspension’, the Tribunal held that since the drug name is appearing in the Indian Pharmacopoeia, the product of the assessee could not be treated to fall under the heading 3003.10 as ‘Patent or Proprietary Medicaments’. In view of the above discussion and the case laws, we are of the considered view that the Ld. Commissioner has rightly classified the products in question under Chapter 3003.20. - Decided against revenue
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