{"id":269062,"date":"2004-05-07T00:00:00","date_gmt":"2004-05-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/saphire-capsules-p-ltd-vs-commissioner-of-central-excise-on-7-may-2004"},"modified":"2015-10-25T23:47:56","modified_gmt":"2015-10-25T18:17:56","slug":"saphire-capsules-p-ltd-vs-commissioner-of-central-excise-on-7-may-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/saphire-capsules-p-ltd-vs-commissioner-of-central-excise-on-7-may-2004","title":{"rendered":"Saphire Capsules P. Ltd. vs Commissioner Of Central Excise on 7 May, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Saphire Capsules P. Ltd. vs Commissioner Of Central Excise on 7 May, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (170) ELT 589 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T S.S., T Anjaneyulu<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p> S.S. Sekhon, Member (T) <\/p>\n<p id=\"p_1\">1. These two appeals by the same appellant, on similar issue are being disposed by this order.\n<\/p>\n<p id=\"p_2\">2.   After hearing both sides it is found &#8211;<\/p>\n<pre id=\"pre_1\">\n   \n\n(a)\tThe issue involved is whether the entities described on the labels\/packing material as follows \n   \n\n(i)\tIntercid (Indomethacin Capsules B.P. 25 mg)\n \n\n(ii)    Jecid (Indomethacin Capsules B.P 25 mg) \n \n\n<\/pre>\n<p id=\"p_3\">Would be classified as P and P medicaments under heading 3003.10 or generic medicaments, under 3003.20 as arrived at by the lower authority on the grounds, that the prescription by the Doctors and sale by name JECID and INTER-CID is evidence to that effect is produced and therefore the use of these terms\/names would not amount a &#8216;brand name&#8217; as per chapter note 2 to chapter 30. Therefore classification is upheld under 3003.20.\n<\/p>\n<p id=\"p_4\">The chapter Note 2(ii) to Chapter 30, on a reading, prescribes that any invented words symbol set marks in addition to the name and terms used in the prescribed pharmacopoeias would be covered by the definition to bring the entry under 3003.10. The words &#8216;INTERCID&#8217; and &#8216;JECID&#8217; are not proved to be used in pharmacopoeias in addition to the words &#8216;indomethacin&#8217;. Therefore the classification has to be under 3003.10 it cannot be upheld. Classification approved under 3003.10 and appeal is allowed after setting aside the orders of the lower authority.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Saphire Capsules P. Ltd. vs Commissioner Of Central Excise on 7 May, 2004 Equivalent citations: 2004 (170) ELT 589 Tri Mumbai Bench: S T S.S., T Anjaneyulu ORDER S.S. Sekhon, Member (T) 1. These two appeals by the same appellant, on similar issue are being disposed by this [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-269062","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Saphire Capsules P. 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