Full Judgment
1. The respondent herein field a classification list effective from 14.2.92 in which they claimed classification of Ranitidine Injection under CET sub-heading 3003.20 attracting nil rate of duty claiming that their medicament was other than patent and proprietary medicament. Show cause notice was issued for classification under 3003.10 since the label "Glaxo" was considered to be a brand name. The Asst. Collector classified the product under heading proposed in the show cause notice observing that the monogram "Glaxo" on the label is the prominent one in appearance and therefore the use of the word amounted to use of brand name. The appellant authority however held that the use of the word Glaxo did not establish any relationship between the word and the medicine. He held that "Glaxo" was a house mark, which was an identification which is compulsory under the Drugs Rules. In coming to the conclusion he relied upon the judgment of the Apex Court in the case of Astra Pharmaceutical Pvt. Ltd. vs. CCE 2. According to the revenue, who has field the present appeal, the judgment of the Supreme Court is distinguishable from the fact of the present case. We have heard the Ld. DR and Mr. R.G. Sheth, Ld. Counsel.
We find that the department has not been able to draw any distinction between the facts of Astra Pharmaceutical which has since been followed by the Tribunal in the case of the present assessee and in respect of Ranitidine Injection as seen from final order no. 998-99/98 SC dated 6.10.98. Following the ratio of the above order, we hold that the impugned order is correct in law and does not require to be interfered with.
3. We accordingly uphold the impugned order and reject the appeal of the revenue.