2018 (5) TMI 1190

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..... 130 to 50133/2017, 50718-50719/2017, 51011 to 51014/2017 & 51025/2017 - A/51297-51315/2018-EX[DB]
Central Excise
Sh. Pradeep Asawa, C. A., Sh. Anirudh Samant Rau, Sh. Amit Jain, Ms. Sukriti Das, Sh. A. K. Prasad, Ms. Surbhi Singh, Sh. Manish Saharan & Sh. R. K. Verma, Advocates for the assessee Sh. S. K. Bansal, AR for the respondent Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Per: V. Padmanabhan: All the cross appeals have been filed by the appellant as well as by the Department against different orders passed by the Adjudicating Authority. In all the appeals the issue is identical, hence all the appeals are disposed of together by this common order for the sake of brevity. 2. Brief fac .....

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..... ian systems of medicines viz - Ayurvedic, Unani, Siddha, Homeopathic or bio-chemic systems - are prepared in either of two manners: (i) On the basis of ancient formulae prescribed under various authoritative books known as "Pharmacopoeia" and sold under the name as specified in such books. Such medicines are known as "classical medicines". (ii) The medicines prepared on the basis of ingredients mentioned in the various pharmacopoeia but using different formulae adopted by individual manufacturers. Such medicines are normally sold under different brand names and are known as Patent and Proprietory (P&P) Ayurvedic medicines. 5. The present dispute is with reference to only the P&P Ayurvedic medicines. There is no dispute regarding classica .....

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..... ein. With reference to medicament falling under Chapter 30 of the Central Excise Tariff, the original 2008 Notification specified as follows: "S. No. 30. Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems Explanation.- For the purposes of this entry, "retail sale price" means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995". Pertaining to medicaments, the entry was amended vide Notification No. 11/2011(NT) dated 24.03.2011 (Sl. No. 125), the same is reproduced as under for ready reference: "Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exc .....

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..... , a connection in the course of trade between the medicament and some person using such name or mark with or without any indicating of the identity of that person"     8. We have very carefully examined the relevant entries in the notification and the various amendments carried out therein. The original entry (w.e.f. 24.12.2008) (Sl. No. 30) has brought only medicaments other than Ayurvedic etc. medicines within the purview of MRP assessment. In our view the amendment carried out w.e.f. 24.03.2011 further brings only the classical Ayurvedic medicines within the clutches of MRP assessment. This amendment is silent about the P&P Ayurvedic medicines sold with the brand name and there will be no justification to include such medici .....

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