9911796707
TMI Blog1969 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the High Court, dated 7-6-1966 and made herein, and the Counter and Reply affidavits filed herein and the records relating to assessment for Rs. 6056.58 issued under Central Excise Series No. 56A Serial No. E/63, 65502, dated 28-4-1966 on the file of the Respondent and comprised in the return of the respondent to the Writ made by the High Court, and upon hearing the arguments of Mr. E.R. Kri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drug or medicinal preparation in whatever form for use in the internal or external treatment of human being which bears either on itself or on its container or both, a name which is not specified in a monograph in a pharmacopoeia, or which is the brand name, that is, the name of a registered trade mark under the Trade and Merchandise Act, 1958, or any other mark such as a symbol, monogram, label, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only oil of eucalyptus under the Indian Pharmacopoeia without any alteration, that eucalyptus oil is not a patent or proprietary medicine, that no licence is necessary for its sale, that no duty is payable on it and that in such circumstances merely because a brand name is used on the cartons, it would not amount to a patent or proprietary medicine. 3. The question came up for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade, and that would attract Item 14E making the levy justifiable. It is urged by the learned Counsel for the petitioner that in the present case, there is an element of distinction, because the picture of the dealer is not found on the carton, nor her signature. But on the other hand, she has taken the trouble to give a name to the brand of eucalyptus oil sold in the carton by describing it as 'Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in objections of the petitioner about the period of the levy were taken into account, and the computation was reduced substantially. Further, the petitioner has come to this court as soon as a show cause notice was issued to her for enforcing the demand. Therefore, it will be open to the Petitioner to make any further representations about the quantum of the levy before the assessing authority him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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