TMI Blog1983 (9) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER These appeals are against Order-in-Appeal No. C-589/590/BII-132-133/83, dated 17-3-1983. By this order the Appellate Collector of Central Excise ordered that the liquid paraffin IP grade should be assessed after labelling and packing under Item 14E of Central Excise, since the product was of pharmaceutical grade and that the paraffin was sold in drum bearing labelling and mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing before the Tribunal on 2-9-1983 the counsel for the appellants argued that the goods were sold in drums of 200 litres or more and were of Indian pharmaceutical grade. Even if the drums carried the name of M/s. Lubri-chem it will not make the liquid paraffin patent or proprietary medicine liable to be assessed under Item 14E. The goods should be assessed under Item 68 as a drug intermed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Item 14E-Central Excise. This item covers patent and proprietary medicines not containing alcohol, opium, Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha, Homoeopathic. The item carries an explanation which specifies that if any drug or medicinal preparation in whatever form carries or is carried in a container bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reparation makes the contents of such container liable to be assessed as a patent and proprietary medicine. There can be no distinction simply because these goods were packed in large drums of 200 ltr. capacity or more. 5. We are inclined to agree with the learned Counsel for the department that the use of a name on the drums so that the drums and their contents can be connected to a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, that assessment was correct also. 7. As regards the time bar, it needs to be mentioned that the factory made no declaration that paraffin was sold in labelled drums/containers. They also claimed goods were drug intermediates assessable free of duty under Item 68. Nor did the assessee report that an Item 8 product was obtained. Tests showed the product answered to these specifications. The f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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