1985 (7) TMI 101 - HC - Central Excise

Summary

The petition raised the question of whether surgical dressings like sanitary pads are considered drugs for exemption under Tariff Item 68. The High Court concluded that sanitary pads are indeed considered drugs, entitling the petitioners to exemption under Notification No. 55/75-CE. The respondents were restrained from levying duty, and leave to appeal to the Supreme Court was granted.