2004 (8) TMI 133

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..... he appellants states that all the impugned ayurvedic medicines are manufactured by the appellants exclusively in accordance with the formula described in the authoritative books specified in the First Schedules to the Drugs Cosmetics Act, 1940. He states that in respect of only those ayurvedic medicines on the labels of which the word "Zandu" appears, the department has held the same to be not c .....

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..... lso clarified that the definition of patent or proprietary medicines cannot be straight away applied in the case of ayurvedic medicines. In 1996-1997 budget, the exemption to ayurvedic medicine under Notification No. 75/94 was continued by creating a new sub-heading 3003.31 as explained in the budget circular. It is the contention of the learned Counsel for the appellants that in view of the above .....

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