TMI Blog1996 (3) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. The appellant is a manufacturer of pharmaceuticals products. It manufactured and cleared two such products, described as Hematinic Capsules and Cough Syrup without payment of duty. A notice was issued in October, 1988 proposing recovery of duty on clearance of hematinic capsules from 1-4-1984 to 31-3-1988 and on cough syrup from 1986-87 till 31-3-1988. After considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sules are specified in any of these publications. He had also found that the appellant had certified on invoices that the goods were proprietary and medicines". He justified the application of the extended period on the ground that the appellant had classified the goods as liable to duty despite being aware that they were `patent or proprietary medicines . 4. The appellant has not disputed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified by as patent and proprietary . The Department, therefore, knew that the appellant manufactured such medicines. Before confirming classification of medicaments as other than patent and proprietary it has necessarily to be seen whether such a medicaments would be classified as patent and proprietary medicine. It is only if medicine is determined to be as other than patent and proprietary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cates are synonymous with saying that the goods are patent or proprietary medicines within the meaning of the tariff has to be accepted. It was for the Department to approve the correct classification, and it cannot be said that in this process the appellant either suppressed any information or made a wrong statement. The extended period of 5 years, therefore, would not apply. 6. The date of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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