GLAXO SMITHKLINE PHARMACEUTICALS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE main issue involved in the present appeal relates to the interpretation of Note-Ill of the price notification dated 24th December, 2002 issued under Gazette Notification No. S. O. 1363 (E) dated 24th december, 2008. The said Notification reads as under:-

(2.) THE appellant has contended that it is a manufacturer of a multi vitamin and minerals formulation capsule which is not covered by any of the columns of the main table of the said notification and a mere note to the said table cannot bring into play the applicability of the notification as this will lead to absurd result. Composition of the appellant's formulation i. e. the capsule in question (Zevit Forte) as canvassed by the appellant is as under:-

(3.) IT is submitted by the appellant that the formulation in question manufactured by M/s. Remidex of Bangalore and marketed by the appellant company, is multi-vitamin and minerals capsule and not capsule of Vitamin b complex with Vitamin C and others (Therapeutic), as contended by the respondents and only a formulation of Vitamin B complex with Vitamin C and others could be covered by the notification dated 24th December, 2002.