1995 (5) TMI 179 - AT - Central Excise

Summary

The Collector of Central Excise, Bombay-II filed appeals against orders-in-appeal by M/s. Lenec Institute of Pharma (P) Ltd. regarding excise duty on product 'PD-TOL 800'. The Department conceded due to a recent Supreme Court judgment favoring the respondents. The Supreme Court approved the Madras High Court judgment on the scope of Tariff Item 14E. The use of 'PD' was clarified as the manufacturer's name, not making the medicine patent. The appeals were dismissed based on the Supreme Court's decision.