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TMI Blog1979 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... Baroda. Shri G. Koruthu, consultant accompanied by Shri D.L. Doshi, partner of the appellant firm appeared for the personal hearing on 2-11-1978. Shri Koruthu argued the case. This case arose from the seizure of certain drugs valued at Rs. 5530/- from the factory of the appellants on 2-4-1973. They were seized by officers of the Central Excise, SRP (Preventive) of Vapi on the ground that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only material question, that arises for determination in this case is whether or not the labels used by M/s. Dodel Laboratories brought their products within the purview of Excisable proprietary medicines. After examining the samples of labels the Collector came to the conclusion that since the name of the manufacturer is in larger and thicker letters between two parallel lines than the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not excisable, to be on the safe side they handed over an application in Form AL-4 and copies of the labels which they were going to use to the Inspector Central Excise, Vapi, on 20-2-1972. They further say that as they did dot hear any thing to the contrary from the Excise Authorities, they presumed that their labels had been accepted and the 3 medicines in question had been approved as non-exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Union of India and others (1978 Tax Law Report 1856). Samples of the disputed labels have been enclosed with their appeal. They are also available in the original file of the Baroda Collectorate. 3. The Board has examined the samples of the disputed labels. The Board agrees with the appellants that the words "Manufactured in India, DODEL LABORATORIES, 120, Vapi industrial Township, Vapi, Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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