Customs, Excise and Gold Tribunal - Mumbai
Commr. Of C. Ex. vs Glenmark Pharmaceuticals Ltd. on 4 March, 2002
Equivalent citations: 2002(144)ELT664(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. In the order impugned in this appeal by the Commissioner, the Commissioner (Appeals) has held that the medicament manufactured by Glenmark Pharmaceuticals Ltd., the respondent to the appeal, did not become a patent or proprietary medicament for the reason it bore on their labels the manufacturer's name in bold letters. This fact had been relied upon by the Assistant Collector to come to his conclusion that the goods were patent or proprietary medicaments.
2. The Commissioner (Appeals) has relied upon the ratio of the judgement of the Supreme Court in Astra Pharmaceuticals (P) Ltd. v. CCE -1995 (75) E.L.T. 214, to come to his conclusion. The ground in the appeal that this ratio will not be applicable because "the circumstances in this case are different" is not supported by any explanation as to why they are different. In our view, the Commissioner (Appeals) has rightly relied upon the ratio of the Supreme Court's judgment, making a distinction between the house name of a manufacturer of a pharmaceutical product (which is what Glen-mark is), and the brand name of a particular product made by such a manufacturer.
3. Appeal dismissed.