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Issues: Whether the small symbol/mark used on the medicinal label was sufficient to show a connection in the course of trade between the medicines and the manufacturer so as to bring the products within Item 14-E read with Explanation I of the First Schedule to the Central Excises and Salt Act.
Analysis: The medicines were Indian Pharmacopoeia products and would become patent or proprietary medicines only if the mark or symbol on the label indicated a trade connection with the manufacturer. The label already bore the full name and address of the manufacturer, and the symbol was a small and insignificant rectangle with a flame and the words 'Indo-French'. On the facts, the symbol was not a monogram and was not intended to indicate a proprietary or trade connection between the medicines and the respondent. The Court distinguished earlier decisions involving labels with much stronger distinguishing features such as photographs, signatures, initials, and other distinctive matter.
Conclusion: The symbol was not distinctive enough to attract Item 14-E read with Explanation I, and the medicines did not become patent or proprietary medicines on that basis. The appeal was therefore dismissed in favour of the assessee.
Ratio Decidendi: A medicinal preparation does not fall within the patent or proprietary medicine entry merely because its label carries a minor symbol or device; the mark must, on a reasonable view, indicate a connection in the course of trade between the medicine and the manufacturer.