https://www.taxtmi.com/caselaws?id=40451 Tariff item 14-E of the Central Excises and Salt Act, 1944 applied only to patent or proprietary medicines, meaning preparations bearing a non-pharmacopoeial name or a brand mark showing a trade connection with the particular medicine. The Madras HC held that a manufacturer's name or a common house mark used across all products did not, by itself, establish a proprietary character in the three pharmaceutical preparations. Because the mark relied on was not a distinct brand assigned only to those medicines, the preparations did not fall within tariff item 14-E and were not excisable as patent or proprietary medicines; the excise demand was quashed. en-us Wed, 20 Jul 1977 00:00:00 +0530 Sat, 08 May 2010 12:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40451 Tariff item 14-E of the Central Excises and Salt Act, 1944 applied only to patent or proprietary medicines, meaning preparations bearing a non-pharmacopoeial name or a brand mark showing a trade connection with the particular medicine. The Madras HC held that a manufacturer's name or a common house mark used across all products did not, by itself, establish a proprietary character in the three pharmaceutical preparations. Because the mark relied on was not a distinct brand assigned only to those medicines, the preparations did not fall within tariff item 14-E and were not excisable as patent or proprietary medicines; the excise demand was quashed. Case-Laws Central Excise Wed, 20 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40451