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2017 (11) TMI 239 - AT - Central ExciseClassification of goods - medicaments - classified under CTH 3003.20 or otherwise? - whether the medicament of the appellants sold under the name Acetyl Salicylic Acid Tablets IP 50 MG (ASA) is a P & P medicament or a medicament other than P & P medicament? - Held that: - ASA is used as an abbreviation for "Acetyl Salicylic Acid", and the same is commonly used, in such case the appellant has no proprietary right on the word ASA, which stands for Acetyl Salicylic Acid - On reading of the definition of P & P medicament, to qualify medicament as P & P, either name of the medicament should be other than the name specified in a monogram pharmacopoeia such as IP, BP, USP, etc. or the name should be a trade name on which the person using should have the right as proprietor or otherwise to use such name or mark with or without any indication of the identity of that person. Since the name ASA is nothing but an abbreviation of Acetyl Salicylic Acid and commonly used by anybody for referring the name Acetyl Salicylic Acid, the same cannot be considered as a brand name of the appellant. Moreover, as per the labels of various other manufacturers submitted by the appellant, it is observed that abbreviation ASA is being used by various other manufacturers for the reason that any individual person has sole right on such name, i.e. ASA. The name of the medicament, i.e. Acetyl Salicylic Acid Tablets IP 50 MG (ASA) is not a brand name and it is a generic name therefore, it does not fall under the definition of P & P medicament. Accordingly, classification claimed by the appellant as medicament other than P & P under Chapter Heading 3003.20 is held to be correct. Extended period of limitation - Held that: - it cannot be said that there is a suppression of fact on the part of the appellant - extended period not invoked. Appeal allowed - decided in favor of appellant.
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