Patent or proprietary medicine classification upheld for Stilboestrol veterinary injection, confirming excisability under the tariff entry.

Stilboestrol Injection B.Vet C was treated as a patent or proprietary medicine and therefore excisable under Tariff Item 14E because Stilboestrol appeared in the British Veterinary Codex in powder form, not as an injection. The appellate order excluding it from excise was found unsustainable because it gave no reasons for departing from Item 14E. The assistant collector's order was restored, confirming the product's liability to excise under the tariff classification applied.

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Issues: Whether the product Stilboestrol Injection B.Vet C was classifiable as a patent or proprietary medicine falling under Tariff Item 14E and therefore excisable; and whether the appellate order holding it outside the purview of excise could be sustained.

Analysis: The Government of India held that the product was excisable under Tariff Item 14E because Stilboestrol appeared in the British Veterinary Codex in powder form and not as an injection, and the injection accordingly answered the description of patent or proprietary medicine. It further found that the appellate order was not proper as it gave no reasons for excluding the product from Item 14E.

Conclusion: The product was held to be excisable under Tariff Item 14E, and the appellate order was set aside while the assistant collector's order was restored.

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