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TMI Blog2001 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : S.S. Kang, Member (J) ]. The appellants filed this appeal against the Order-in-Appeal dated 31-10-1994. In the impugned order the formulations manufactured by the appellants Salbutamol inhaler was held to be classifiable under sub-heading 3003.10 of the Central Excise Tariff Act, 1985 Patent or Proprietary medicaments. 2. The learned Counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicines. Therefore, he prays that the appeal be allowed. 3. Learned JDR appearing on behalf of the Revenue submits that the appellants were clearing the product in question under their name 'Glaxo' and the word 'Glaxo' appearing on the level shows that the relationship between mark and the medicines. He, therefore, prays that the appeal be dismissed. 4. Heard both sides. 5. &emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e British Pharmacopoeia; (e) The British Pharmaceutical Codex; (f) The United States Pharmacopoeia; (g) The National Formulary of the U.S.A.; (h) The Dental Formulary of the U.S.A.; (i) The Dental Formulary of the U.S.A./ and; (j) The State Pharmacopoeia of the U.S.S.R. or which is a brand name, that is, a name or a registered trade mark under the Trade a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Supreme Court in the case of Astra Pharmaceuticals (P) Ltd. v. Collector of Central Excise, Chandigarh, reported in 1995 (75) E.L.T. 215 (S.C.) held that 'house mark' and 'brand name' are two different concepts. The Hon'ble Supreme Court held that 'house mark' on the container or packing was used to project the image of manufacturer and it does not establish any relationship between the mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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