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Astra Pharmaceuticals (P) Ltd vs C.C.E on 16 December, 1994 cites

Union Of India vs Indo-French Pharmaceutical Company on 4 November, 1982

" 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.
Madras High Court Cites 1 - Cited by 9 - Full Document

Ramsey Pharma Private Ltd. vs Superintendent, Central Excise And ... on 8 September, 1976

" 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.
Allahabad High Court Cites 5 - Cited by 3 - R M Sahai - Full Document
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