https://www.taxtmi.com/caselaws?id=81701 Neomycin Sulphate Capsules were treated as Patent & Proprietary Medicine under Item 14E because the label and design, read as a whole, operated as a distinctive trade-connected symbol identifying the manufacturer. The discussion applies the test that a mark or monogram must distinguish the medicine from others in the market. It also notes that the demand aspect required fresh consideration because several assessee pleas were not examined, including invoicing, alleged third-party supply, exclusions from clearance, exemption eligibility, and the basis of duty calculation. A proper duty work-sheet and full hearing were required before any final adjudication. en-us Tue, 17 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81701 Neomycin Sulphate Capsules were treated as Patent & Proprietary Medicine under Item 14E because the label and design, read as a whole, operated as a distinctive trade-connected symbol identifying the manufacturer. The discussion applies the test that a mark or monogram must distinguish the medicine from others in the market. It also notes that the demand aspect required fresh consideration because several assessee pleas were not examined, including invoicing, alleged third-party supply, exclusions from clearance, exemption eligibility, and the basis of duty calculation. A proper duty work-sheet and full hearing were required before any final adjudication. Case-Laws Central Excise Tue, 17 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81701