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2017 (5) TMI 326 - AT - Central ExciseClassification of goods - Oxytetracycline Hydrochloreide Capsule 500mg - classified under Chapter 3003.10 or sub heading 3003.20? - - Held that: - the identical issue has been considered by the coordinate Bench of this Tribunal wherein in case of M/s. Pfizer Ltd vide Order No. A/85566/16/EB dated 13-1-2016 the product namely Oxytetracycline Hydrochloride Capsule 500mg was held classifiable under 3003.20 as medicament other than the P&P medicament therefore in the present case also the same medicine is involved therefore ratio of the aforesaid decision of this Tribunal is clearly applicable. From the label it can be said that name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and appearing in the Indian pharmacopoeia, therefore this product is not P&P Medicament by any stretch of imagination. The product in question i.e. Oxytetrcycline Capsules I.P. 500 mg is a generic medicine, other than the P&P medicament and correctly classifiable under Chapter heading 3003.20 - appeal allowed - decided in favor of appellant.
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