https://www.taxtmi.com/caselaws?id=74801 Medicines whose names are specified in a pharmacopoeia fall outside the first limb of Item 14E of the Central Excise Tariff for patent or proprietary medicines. The legend "Bengal Chemicals" printed on pilfer-proof caps was treated as a manufacturer's name used generally, not as a distinctive brand name or mark indicating a proprietary trade connection in the medicines themselves. In the absence of any special design, logo, or other indicia of proprietary interest, the second limb was also not satisfied. The medicines were therefore not classifiable as patent or proprietary medicines under Item 14E, and the excise demand was not sustainable. en-us Thu, 08 Jun 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74801 Medicines whose names are specified in a pharmacopoeia fall outside the first limb of Item 14E of the Central Excise Tariff for patent or proprietary medicines. The legend "Bengal Chemicals" printed on pilfer-proof caps was treated as a manufacturer's name used generally, not as a distinctive brand name or mark indicating a proprietary trade connection in the medicines themselves. In the absence of any special design, logo, or other indicia of proprietary interest, the second limb was also not satisfied. The medicines were therefore not classifiable as patent or proprietary medicines under Item 14E, and the excise demand was not sustainable. Case-Laws Central Excise Thu, 08 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74801