Generic medicine and label design do not make a product patent or proprietary under excise tariff classification.

Mannitol Injection B.P. 20% W/V was held not to be a patent or proprietary medicine for classification under sub-heading 3003.10 of Chapter 30. The label design, colour scheme and use of bars, by themselves, were insufficient to establish proprietary character. The decisive test was whether the container or packing carried distinctive marks or other indicia showing a connection with the manufacturer amounting to a proprietary interest. A medicine sold under a generic name does not become patent or proprietary merely because of branding features unless those features identify it as the manufacturer's special preparation.

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Issues: Whether the product Mannitol Injection B.P. 20% W/V was a patent or proprietary medicine classifiable under sub-heading 3003.10 of Chapter 30 of the Schedule to the Central Excise Tariff Act.

Analysis: The label design and colour scheme, including the use of bars, by themselves did not establish that the medicine was a patent or proprietary medicament. The applicable test was whether the container or packing carried distinctive marks or other indicia sufficient to show a connection between the medicine and the manufacturer amounting to a proprietary interest in the product. A medicine sold under a generic name does not become patent or proprietary merely because its label is designed or colour-coded, unless such features are shown to identify the product as a special preparation of the manufacturer.

Conclusion: The product was not a patent or proprietary medicine and was not classifiable under sub-heading 3003.10.

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