Astra Pharmaceuticals (P) Ltd vs C.C.E on 16 December, 1994
" This was approved by a Division Bench of the same High
Court in Union of India v. Indo-French Pharmaceutical Co.2
Reliance was, placed on Ramsey Pharma Pvt. Ltd. v.
Superintendent, Central Excise3 for the Revenue and it was
claimed that this decision was followed by the Tribunal and
since it was based on correct interpretation of Explanation
1 the appellant was not entitled to any relief. It would be
seen that in the decision rendered by the Allahabad High
Court it is not clear if the container bore the name of the
medicine as well. What has been extracted in the judgment
is that the medicine has been manufactured by Ramsey Pharma
Pvt. Ltd. As stated earlier if the container of the
appellant would have stated that these were Astra Dextrose
injections then it could be said that a relationship between
the medicine and the manufacturer was established. The
ratio laid down by the Madras High Court is approved as
correctly enunciating the scope of Explanation 1. Since the
appeal is being allowed on merits the question whether the
Revenue was justified in reopening the case under proviso to
Section 11-A of the Act is rendered academic and is not
necessary to be decided.