Astra Pharmaceuticals (P) Ltd vs C.C.E on 16 December, 1994
4. It was contended before him that the name "Wyeth" appearing on the tablet was a house mark of Wyeth laboratories, the manufacturer, and cited the judgment of the Supreme Court in Astra Pharmaceutical P. Ltd. v. CCE 1995 (75) ELT 214. It held that the sue of the "house mark" attracted the explanation contained in note 2 to Chapter 30. The Commissioner has advanced two reasons for distinguishing the Supreme Court judgment and finding inapplicable to the facts before him. The first is that "there is a evidence with the department that the assessee was projecting the goods as P&P for the purpose of marketing, whereas for the purpose of availing exemption, they had declared the same as generic medicine". The second was that the word 'Astra' which the Supreme Court found the house mark of Astra Pharmaceutical was not a trade mark, whereas "Wyeth" was a registered trade mark of Wyeth Laboratories Ltd.