1985 (7) TMI 101

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..... ssings such as hospital/maternity/sanitary pads are drugs or not. If it is treated as drug ascontemplated by the petitioners, they would be entitled to exemption under Tariff Item 68, being notification No. 55/75 CE dated 1-3-1985 as specified Item No. 19. The said Notification exempts from Tariff Item No. 68 "all drugs, medicines, pharmaceuticals and drug intermedients not elsewhere specified." .....

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..... s stated there that surgical cotton (absorbent cotton wool), gauzes, bandages and other non-medicated surgical dressings are 'drugs' within the meaning of the definition of drugs I given in Section 3(b) of the Drugs and Cosmetics Act and that they would be entitled to exemption under Notification No. 55/75-CE. 4. The learned Counsel for the respondents states that the present product, namely sani .....

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..... t of this Court, the letter of the Ministry of Finance, and the above judgment of the Supreme Court, there cannot be any doubt that sanitary pads are drugs and, therefore, exemption notification will be attracted in the present case and the petitioners would be entitled to the benefit of the same. Common parlance test would not be attracted in this case. 7. In the result, the petitioner succeeds .....

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