9911796707
TMI Blog1988 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... nd are intended to be used as supplements to either liquid or solid animal feeds. They are known in the trade as animal feed supplements. The petitioners have relied upon a certificate dated 25th February, 1974 from the Commissioner Food and Drug Administration to the effect that vuneral Liquid Food Supplement is an animal feed supplement and is not a drug within the meaning of Drugs and Cosmetics Act, 1940. They have also annexed affidavits of stockists of animal food saying that these products are purchased for the purpose of supplementing animal and poultry feed. They are not sold as medicines. 2. The Petitioners started manufacturing these two products in the year 1966 in their factory at Thane. In November 1971, the Assistant Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary, 1981, classified the goods under Tariff Item 14(E). This petition challenges the order of the Collector. 5. Tariff item 14(E) is as follows: "Patent or proprietary medicines not containing alcohol, opium, Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha or Homeopathic. Explanation I: Patent or Proprietary Medicines means any drug or medicinal preparation, whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals." Mr. Lokur, the learned Counsel for the respondents contends that these two products in question must be considered as medicines because by feeding vitamins animal ailments ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by another notification No. 6 of 1984 dated 15th February, 1984 as a result of which the Item "animal feed including compound live stock feed" is now substituted by "animal feed including compound live stock feed, animal feed supplements and animal feed concentrates". After the coming into force of the notification, the petitioners have beengiven the benefit of full exemption. The only question is whether prior to this notification, the petitioners are entitled to exemption under the original notification No. 55 of 1975. 7. In the case of the petitioners themselves namely Glaxo Laboratories India Limited v. The State of Gujarat reported in 1979 43 Sales Tax Cases, page 386, the Gujarat High Court was required to consider whether certain vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally added to animal feed are also covered by the generic term "animal feed". 9. For the period 15-11-1978 to 4-6-1979, the petitioners have paid excess duty on these two products under Tariff item 68 without getting the benefit of the Exemption Notification. The Petitioners are entitled to a refund of the excise duty so paid. 10. As from 21-5-1981 to 15-2-1984 the petitioners have paid excise duty pursuant to the interim order passed in this petition under Tariff item 68 without the benefit of the exemption notification and have also furnished bank guarantees for the difference in duty chargeable under Tariff Items 14E and 68. These bank guarantees now stand discharged, and the respondents are directed to refund to the petitioners excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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