https://www.taxtmi.com/caselaws?id=85166 A medicine marked "PD-TOL 800" was examined to determine whether it was a patent or proprietary medicine liable to excise duty under Tariff Item 14E. The mark "TOL 800" was treated as the pharmacopoeial entry, while "PD" was only the manufacturer's identifier. Applying the distinction between a house mark, which identifies the manufacturer, and a product mark or brand name, which identifies the product, a mere manufacturer's mark was held insufficient to make the medicine patent or proprietary. The Department's appeals therefore failed. en-us Wed, 31 May 1995 00:00:00 +0530 Wed, 03 Aug 2011 11:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85166 A medicine marked "PD-TOL 800" was examined to determine whether it was a patent or proprietary medicine liable to excise duty under Tariff Item 14E. The mark "TOL 800" was treated as the pharmacopoeial entry, while "PD" was only the manufacturer's identifier. Applying the distinction between a house mark, which identifies the manufacturer, and a product mark or brand name, which identifies the product, a mere manufacturer's mark was held insufficient to make the medicine patent or proprietary. The Department's appeals therefore failed. Case-Laws Central Excise Wed, 31 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85166