ORDER

Per Shri P.C. Jain: This is an appeal filed by the appellant firm against the Order passed by the Col lector of Central Excise, Calcutta-H in Order-in-Original No. 85/Ch.3003.10/CQllr./CE/Cal-II/94 dated 21.9.1994. In terms of the impugned order, the learned Collector confirmed the Central Excise duty of Rs. 19,356.23 and imposed a penalty of Rs. 2000.00 on the appellant firm.

2. The facts of the case are that the appellants, M/s. Indian Health Pharmaceuticals Ltd. manufactured a product namely, ,Tetracycline Capsules, 'declaring them under Tariff Sub-Heading No. 3003.20 and they accordingly claimed nil rate of duty by producing a Certificate that - "the pharmacopoeial preparation mentioned in the classification list in Form-II will not bear either on itself or container caps, cartoons, any mark such as symbol, monogram, levels, signature, words, any written indication or so on to indicate a relation in course of Trade, between the medicaments and the manufacturers." The case of the Department is that the said product was actually cleared with the logo, "Health", which is amonogram and the foi1 of the said capsule was marked with logo, "Health". So the case of the Department is