9911796707
Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Follow us:
|
Home
1999 (4) TMI 307 - AT - Central Excise
The case involved classification of ranitidine tablets by M/s. Borachem Industries. The department claimed the product was a patent or proprietary medicament due to the name "MAGNUS" on its packing. The Collector (Appeals) ruled in favor of the company, stating "MAGNUS" was only a monogram. The department's appeal was dismissed as the product also contained the word "ADVENE" 150 mg and 300 mg, indicating it was a patent or proprietary medicine.
|
