TMI Blog1994 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... his case. The High Court has traced the course of this litigation and the inordinate delays in deciding the matter. The Respondent has been paying duty all the while under T.I. 68 till the Central Excise Tariff Act, 1985 came into force. The difference of duty is very small. Having regard to all the above facts, we do not think this is a fit case for interfering under Article 136 of the Constitution. Appeal dismissed. - 5449 (NM) of 1993 - - - Dated:- 25-1-1994 - B.P. Jeevan Reddy and B.L. Hansaria, JJ. [Judgment per : B.P. Jeevan Reddy, J.]. - The question in this appeal preferred by the Union of India against the decision of the Bombay High Court is whether the respondent's product, "Handyplast", is a `patent or proprietary medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson." Explanation II - (omitted as unnecessary.) 2. The respondent is a company engaged in the manufacture of strips of surgical dressings containing a pad medicated with nitrofurozone (0.125%) sold under the trade-name `Handyplast'. A sample of the said product is placed before the Court as Exhibit-B. The following is the general description of such products, as set out by the High Court : "Such elastic adhesive wound dressing consists of a fabric pad, comprising a piece of lint wrapped in muslin bandage, fixed to a rectangular piece of extension plaster so as to leave a margin of adhesive surface surrounding the pad. The elasticity of the plaster is unidirectional across the narrow width of the pad. The pad and adhesive margin are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the respondent saying that it is a medicinal preparation. 4. The High Court has held in favour of the respondent mainly on two grounds viz., (i) for the said product to become a medicinal preparation, the Nitrofurozone must be at least one per cent; since it is only 0.125 per cent in the case of Handyplast it can not be called a medicine or medicinal preparation; and (ii) the said negligible amount of Nitrofurozone is applied "for an antiseptic purpose, that is to say, to make the said pad sterile." In support of the first proposition the High Court has relied upon a statement under the heading `Non-adherent Wound-contact Dressings : FRAMYCETIN SULPLHATE GAUZE (TULLE) DRESSING' from a Text Book "The Pharmaceutical CODEX - incorpora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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