2001 (1) TMI 827 - AT - Central Excise

Summary

The appellate tribunal in New Delhi considered whether medicines manufactured by the appellant are P&P Medicines. The medicines were categorized as P&P medicine due to labels containing the manufacturer's name, leading to duty liability. Following a precedent set by the Apex Court, it was ruled that the appellant's medicines were not P&P medicine, and they are not liable for duty. The appeals were allowed, and the impugned orders were set aside.