COMMR. OF CUSTOMS AND CENTRAL Vs. ENDOLABS LTD.

JUDGEMENT

(1.) The issue involved in these 3 appeals, filed by Revenue, is whether medicament namely Norfloxacin 100 mg. and Piroxicam Gel manufactured by Endolabs Ltd. are classifiable under subheading 3003.20 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) or are classifiable under sub -heading 3003.10 of the Tariff.

(2.) Shri U. Raja Ram, learned DR, submitted that medicament in question are patent or proprietary medicament classifiable under sub -heading 3003.10 as the same are not specified in Note 2(ii) to Chapter 30 of the Central Excise Tariff; that the Respondents have failed to discuss as to under which pharmacopoeia, formulary or publications they find a mention; that a perusal of Indian Pharmacopoeia 1996 refers Norfloxacin tablets which is usually in the strength of 200 mg., 400 mg., and 800 mg. whereas the Respondent's tablets are having strength of 100 mgs. and as such they are not covered by Indian Pharmacopoeia; that the container of the tablet mentions the description of the product as 'Norfloxacin 100 DT' which is name altogether different from monogram appearing in I.P., and therefore, these are patent or proprietary medicaments classifiable under sub -heading 3003.10. He, further, submitted that the other product is also not classifiable under sub -heading 3003.20 as the I.P. refers only to "Piroxicam capsules" whereas the product manufactured by the Respondents is Piroxicam Gel.

(3.) The Respondents on the other hand have submitted in their written submissions forwarded by them under their letter dated 2 -3 -2004, that these products are manufactured out of single drug and marketed in the same name; that the inputs used are specified in I.P./B.P.; that the dispute has been raised only because the word 'Gel' is added after Piroxicam and word '100 DT' are added to Norfloxacin; that they are not branding these products by any other name nor these medicaments bear trade mark under the Trade and Merchandise Marks Act such as symbol, monogram, label, signatures or invented word or any writing which is used in relation to that medicament for the purpose of indicating or so as to indicate a connection in the course of trade between the medicament and some person; that the word 'DT' denotes dispersible tablet and the word 'Gel' the fact that ointment is in Gel form. They have also mentioned that there is a provision in I.P. that Drug Controller can permit strength of any medicine other than shown in I.P. and such medicaments are as per specification of I.P.