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Commissioner, Central Excise, Belapur Commissionerate Versus M/s. Pfizer Ltd.

2016 (3) TMI 565 - CESTAT MUMBAI

Classification - products manufactured namely Oxy-Tetracycline Hydrochloride Skin Ointment 5G/15G, Oxy-Tetracycline Hydrochloride AF Tabs and Oxy-Tetracycline 500mg Capsule - classifiable under 3003.20 as medicaments other than Patent or Proprietary medicaments or under 3003.10 as Patent or Proprietary medicaments - Held that:- Definition of ‘Patent or Proprietary Medicaments’ it can be seen that if the name of the medicament is appearing in any of the above pharmacopoeia, it shall not be classi .....

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the pharmacopoeia, medicaments are generic medicament and the name of the drug and medicament is appearing in the Indian Pharmacopoeia, therefore in our view the medicament produced by the respondent have names appearing in the ‘Indian pharmacopoeia’ and therefore the same are not ‘Patent or Proprietary Medicaments’. Our this view is supported by the judgment of Endolabs Ltd ( 2004 (3) TMI 456 - CESTAT, NEW DELHI ) wherein division bench of this Tribunal held that name ‘Norfloxacin’ ‘Piroxicam .....

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acopoeia and the label of the medicament bearing the name of ‘Albenzole Suspension’, the Tribunal held that since the drug name is appearing in the Indian Pharmacopoeia, the product of the assessee could not be treated to fall under the heading 3003.10 as ‘Patent or Proprietary Medicaments’. In view of the above discussion and the case laws, we are of the considered view that the Ld. Commissioner has rightly classified the products in question under Chapter 3003.20. - Decided against revenue - A .....

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s initiated in the show cause notice dated 31.12.1998 and subsequent show cause notices dated 7.6.99, 11.10.99 and 27.3.2000. 2. The issue involved in the case is that whether the products manufactured by the respondent namely- Oxy-Tetracycline Hydrochloride Skin Ointment 5G/15G, Oxy-Tetracycline Hydrochloride AF Tabs and Oxy-Tetracycline 500mg Capsule are classifiable under 3003.20 as medicaments other than Patent or Proprietary medicaments or under 3003.10 as Patent or Proprietary medicaments. .....

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s weight either as 5g or 15g as the case may be. Similarly in the case of Oxy-tetracycline Hydrochloride AF Tabs the content is Oxy-tetracycline Hydrochloride I.P. 500mg and the letters AF indicated Animal Formula as these are for veterinary use. As for the product Oxy-Tetracycline 500mg Caps the ingredients are Oxy-Tetracycline I.P. 500mg. Aggrieved by the impugned order, Revenue filed this appeal. 3. Shri. V.K. Agrawal, Addl. Commissioner(A.R.) appearing on behalf of the Revenue(Appeals) reit .....

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names are not appearing. However it is claim of the respondent that all the three medicaments are covered under name of Oxy tetracycline Hydrochloride IP and oxy tetracycline capsule which is appearing in Indian Pharmacopoeia therefore names given by the respondent for their medicaments and names appearing in the Patent or Proprietary Medicaments are different therefore the product in question merits classification as Patent or Proprietary Medicaments under 3003.10. 4. Shri. R.G. Sheth, Ld Coun .....

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ully considered the submissions made by both sides. 6. We find that to decide whether the products in question are Patent or Proprietary Medicaments classifiable under CH 3003.10 or medicament other than Patent or Proprietary Medicaments classifiable under CH 3003.20, it is pertinent to read the definition of Patent or Proprietary Medicaments which is reproduced below: 2(ii) Patent or proprietary medicaments means any drug or medicinal preparation, in whatever form, for use in the internal or ex .....

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National 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 and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the 3 Page 4 course of trade between th .....

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