ORDER
S.S. Sekhon, Member (T)
1. Revenue is in appeal. Issue is classification of medicaments assesed as patent and proprietory on basis of a Russian Language Label Zymicin which is patent medicine in Russia & the Gentamycin drops also assessed as generic medicine when not being exported as Zymicin to Russia.
2. Revenue contends that there is no provision to accept the Russian Language Label for product Zymicin which bears the English inserptic ‘Gentamycin Injection I.P’ on it to be Patent and Proprietary medicine.
3. We find no infirmity in accepting Zymicin to be a brand name to bring in the classification as Patent and Proprietary medicine, even if label is not printed in English and is in Russian…goods are exclusively meant for export. The definition of Mark in Chapter note 2(ii) of Chapter 30 does not restrict the ‘invented words’ to be only in a particular script. That goods cannot have two classification i.e. Patent and Proprietary and generic medicine as taken by Revenue, in violation of the Central Excise Law that that goods have to be classified as they emerge and have to pay duty as on clearance. If same Gentamycin Injection is packed bearing a label, monogram etc. It has to pay duty as Patent and Proprietary medicine and if it does not bear the same, it has to be classified as Generic Medicaments the script and language of the Brand, monogram and on label is not material. There is no reason to interfere with the order of CCE (A). Revenue appeal is required to be dismissed.
4. Ordered accordingly.
(Pronounced in Court)