ORDER
Gowri Shankar, Member (T)
1. Adjournment is requested by Mr. S.D. Keruskar, executive from the appellant on the ground that its Advocate, Mr, V.G. Kumar, is out of station. He is unable to explain as to why he could not be present. He says that he was merely told, by Mr. Kumar to take an adjournment. I am afraid, that it is not possible for me to adjourn in response to such a casual request without being satisfied as to the genuineness of it.
2. Having communicated to this decision to Mr. Keruskar, he was invited to address the Bench but declined to do so. Therefore, after having read the papers and hearing the departmental representative, I proceed to decide the issue.
3. The appellant exported some consignments of medicament, stated to be patent and proprietary medicament, and availed of Modvat credit of the duty paid on the inputs used in the manufacture of it. Notice issued to it proposed to deny the credit on the ground that what was exported was not patent and proprietary medicament, in that the monogram on the container is only house mark. The Assistant Commissioner, whose order has been confirmed in appeal by the Commissioner (Appeals), did not accept the submission that the product was nothing other than generic medicament and disallowed the credit and hence this appeal.
4. I do not find it possible to accept the contention that the Commissioner (Appeals) has passed a non-speaking order. He has relied upon the judgment of the Supreme Court in Astra Pharmaceuticals v. CCE -1995 (75) E.L.T. 214 to say that the house mark of a manufacturer cannot be a brand name or trade name is specified in Note 5 to Chapter 30 of the Tariff. The appellant did not enclose a copy of the label of the product in order to support its contention that the goods bore them any trade mark or brand name to justify classification in Heading 3003.10. Therefore, the contention that the classification of the goods in that sub-heading is wrong is without substance. I therefore do not find any ground for interference.
5. Appeal dismissed.