TMI Blog1982 (2) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... e revision application and those urged at the time of personal hearing. 2. The facts of the case are that the petitioners cleared paraldehyde (IP) as a non-excisable product. The Assistant Collector classifying the subject product as P.P. medicine confirmed the demand of ₹ 4495.82 on the ground that the manner of use of the medicine as printed and publicized by the petitioners differed fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in this case were being treated as patent and proprietary medicines merely because they had referred to some latest research regarding the use of the product orally apart from its use as injections as mentioned in the pharmacopoeia. They further contend that this additional information which is of a general nature did not in any way detract from their character as a pharmacopoeial preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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