TMI Blog1982 (11) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... to excise duty, and others not. The respondent has admittedly taken out a licence for the manufacture of those pharmaceutical products in respect of which they are bound to pay excise duty. They manufactured three Indian Pharmacopoeia products, viz. (1) Sulphaguni-dire tablets, (2) Sulpha Dimidine tablets and (3) Calcium Gluconets tablets. These items had been classified as non-excisable, and the respondent has been clearing the items without payment of excise duty with the approval of the Central Excise authorities. While so, on 2nd February, 1971, the third appellant called upon the respondent to show cause why duty should not be levied on the said three preparations from 19th September, 1966 to 9th April, 1970 and why a penalty should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yurvedic, unani, sidha or homeopathic. Sixty per cent ad valorem. Explanation I.- 'Patent or proprietary medicines' means any drugs or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in, human beings or animals which bears either on itself or on its container or both, a name which is not specified in a monograph in a pharmacopoeia, formulary or other publications notified in this behalf by the Central Government in the Official Gazette or which is a brand name, that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other work, such as a symbol, monogram, label, signature or invented words or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prietary medicines under Explanation 1 to Item 14-E. We are unable to accept this contention of the learned Standing Counsel. In order to attract the Explanation I to Item 14-E, the symbol must indicate a connection in the course of trade between the medicine and some person having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. The label itself contains the name of the respondent in full as "Indo-French Manufacturing Co. (P) Ltd., Nanganallur, Madras 61". The symbol, as already stated is a small rectangle with a flame and the words 'Indo-French' super added. The symbol by itself cannot be said to be intended to indicate a connection in the course of trade be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to connect the medicinal preparations with the company in the course of the trade. 7. In W.P. No. 1477 of 1966, the learned Judge was again concerned with Eucalyptus oil. In that case, the manufacturer bottled the product and put it in cardboard cartons. The cartons contained a picture of a child, with the following particulars among others Vintone oil of Eucalyptus (I.P.) for cold, headache, and pains-repacked-Dentone Chemical Works, No. 13 Kondichetti Street, Madras-1". It also contained an indication that it was a medicine or 'Cushadam' for curing cold, headache, and pains. In the light of these facts, the learned Judge followed the decision in Writ App. No. 23 of 1964 and held that the product was liable to excise duty. We are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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