https://www.taxtmi.com/caselaws?id=73295 A medicinal product appearing in the Indian Pharmacopoeia may still fall within the patent or proprietary medicine tariff entry if its label or stylised marking indicates a trade connection with the manufacturer, even where the mark is unregistered. On that basis, Dextrose I.P. was treated as classifiable under Tariff Item 14E against the assessee. The plea for the shorter limitation period also failed because mere visits by excise officers did not establish specific departmental knowledge of the labels or manufacturing activity; the demand was therefore not confined on limitation grounds. en-us Tue, 29 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 18:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73295 A medicinal product appearing in the Indian Pharmacopoeia may still fall within the patent or proprietary medicine tariff entry if its label or stylised marking indicates a trade connection with the manufacturer, even where the mark is unregistered. On that basis, Dextrose I.P. was treated as classifiable under Tariff Item 14E against the assessee. The plea for the shorter limitation period also failed because mere visits by excise officers did not establish specific departmental knowledge of the labels or manufacturing activity; the demand was therefore not confined on limitation grounds. Case-Laws Central Excise Tue, 29 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73295