TMI Blog2017 (2) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... it will classify as patent or proprietary medicines - In the present case, the names of the medicines are Indosam, P500 and Ampi Cloxa which are the names which are not appearing in any of the pharmacopeia. These names were created names as brand name of the buyer. Therefore, it clearly falls under the category of patent or proprietary medicines and classifiable under 3003.10 which attracts excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as the products are not dutiable. In the first round of litigation, the adjudicating authority confirmed the demand of Cenvat Credit in respect of inputs used in all the medicaments. The matter travelled upto the Tribunal wherein the Tribunal vide its decision reported as Yatan Pharmaceutical Pvt. Ltd., - 2003 (154) ELT 250 held that except the medicaments viz., Indosam, P500 and Ampi Cloxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) relied upon the judgements of the Supreme Court in the case of Astra Pharmaceuticals (P) Ltd. - 1995 (75) ELT 214 (SC) wherein it was held that a monograph which only identify the manufacturer would not make the medicines patent or proprietary. Being aggrieved by the order-in-appeal, the appellant filed this appeal. 2. Shri Mayur Shroff, learned Counsel for the appellant submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P500 and Ampi Cloxa. Obviously, all the three medicines are generic medicines and brand names belong to foreign buyer. Therefore, as per the definition of patent or proprietary medicaments, the product which bears the name other than the name of the appearing in the pharmacopeia, it will classify as patent or proprietary medicines. In the present case, the names of the medicines are Indosam, P500 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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