9911796707
TMI Blog1977 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner has taken out a licence under the said Act. The items that attract the excise duty are governed by the tariff item 14-E of the First Schedule to the Central Excise Act. As required by the licence, the petitioner furnished the lables attached to the products manufactured in its factory, both excisable and non-excisable, along with a proforma in triplicate on 11-12-1967. It also undertook to supply to the Department in advance the labels of new preparations excisable or non-excisable, manufactured for sale in future. On receipt of the said labels, the pharmaceutical products manufactured by the petitioner were classified as excisable and non-excisable. 2. As per the said classification, the following three preparations have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jections of the petitioner were, however, overruled by Superintendent of Central Excise, Guindy, who directed the recovery of excise duty in a sum of Rs. 11,319.90 as proposed in the show cause notice, on 15-2-1971. Against the said order, the petitioner filed an appeal to the Collector of Central Excise, but without success. Thereafter, the petitioner moved the Central Government in revision but that revision also failed. Thereafter it has approached this court seeking a writ of certiorari to quash the order of the revisional authority confirming the order passed by the original authority demanding a sum of Rs. 11,319.90 from the petitioner as excise duty payable in respect of the said three pharmaceutical items manufactured by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a pharamacopoeia, formulary or other publications notified in this behalf by the Central Excise, in the Official Gazette or which is a brand item i.e. a name or a registered trade mark under the Trade and Merchandise Marks Act or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course for trade between the medicine and some person having the right either as proprietor or otherwise, to use the name or mark. 7. According to the learned Counsel for the petitioner, the three medicinal preparations will not become patent or proprietary medicines under the definition given in the Explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or label has been used by the manufacturer to indicate that his is a special preparation and not exclusively based on any pharmacopoeia then it can be said that they indicate that the manufacturer has got a proprietary interest in the medicine. The antithesis between the expression "a name which is not specified in a monograph in a pharmacopoeia, formula or other publications" and the expression "a brand name occurring in the Explanation" have to be considered significant. That indicates that if a manufacturer uses a word, symbol, label, monogram etc. apart from a monograph, in a pharmacopoeia, formulary or other publication, then that can be treated as indicating that the manufacturer has a proprietary interest in the medicine manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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