TMI Blog2001 (5) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides after waiving deposit. 2.The appellant filed a declaration for classification under Heading 3003.10 of the Central Excise Tariff as patent or proprietary medicaments of four products manufactured by it. These are described as ampicillin sodium injection, lidocaine hydrochloride injection, cloxacillin injection and 'Ulcerix'. The goods were intended to be exported. The Department, on e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bold letters only the generic name of the product i.e. ampicillin sodium, lidocaine hydrochloride and cloxacillin injection. The contention of the representative of the appellant that lidocaine hydrochloride is not a name found in a pharmacopoeia is found, on verification, to be totally wrong. In the Extra Pharmacopoeia of Martindale the relevant entry shows that lidocaine is a local anaesthetic a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely :- (a) The Indian Pharmacopoeia; (b) The International Pharmacopoeia; (c) The National Formulary of India; (d) The British Pharmacopoeia; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the identity of that person." The goods were classifiable under Heading 30.03 and credit could not be taken of the duty paid on the inputs used in their manufacture. 5.We are unable to accept the contention that there was no mala fide intention. The presence, clearly and undoubtedly, of only the generic name of the three out of the four products, and the total absence of any monogram, invent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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