Tariff classification of patent and proprietary medicines accepted over Tariff Item 68 on the facts presented.

Goods were treated as patent and proprietary medicines rather than goods falling under Tariff Item 68, because the revision applicant relied on the explanation to Tariff Item 14E, the trade notice, registration of the S.M. monogram, long-standing classification under Item 14E, bulk clearance in doses exceeding 1000, and the presence of a single therapeutic agent in a form not meant for direct therapeutic use. On those facts, the Government found that the view that the goods fell outside Item 68 could not be controverted, and the classification objection was accepted in favour of the assessee.

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Issues: Whether the goods were classifiable under Tariff Item 68 of the Central Excise Tariff or fell outside its purview as patent and proprietary medicines under Tariff Item 14E.

Analysis: The revision applicant relied on the explanation below Central Excise Tariff Item 14E, the trade notice issued by the Collector of Central Excise, and the registration of the S.M. monogram to contend that the goods were patent and proprietary medicines. It was also pointed out that the goods had been classified under Tariff Item 14E since 1962 and were cleared in bulk in quantities exceeding 1000 doses, with a single therapeutic agent and in a form not meant for use in therapy as such. On these facts, the Government found that the contention that the goods fell outside Item 68 could not be controverted.

Conclusion: The goods were held not to fall within Tariff Item 68, and the classification objection was accepted in favour of the assessee.

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