https://www.taxtmi.com/caselaws?id=40615 Medicines are not proprietary medicines under Tariff Item 14E merely because the label displays the manufacturer's name and mandatory particulars required by the Drugs and Cosmetics Rules. The decisive test is whether the label as a whole, including printing, size, design and lettering, creates an association of the preparation with the manufacturer so as to identify it as proprietary. Here, the manufacturer's name was not more prominent than the product name and the label only reflected required regulatory particulars. The medicines were therefore held not to be proprietary medicines, and the classification adopted by the Collector was set aside. en-us Sat, 20 Jan 1979 00:00:00 +0530 Sat, 06 May 2017 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40615 Medicines are not proprietary medicines under Tariff Item 14E merely because the label displays the manufacturer's name and mandatory particulars required by the Drugs and Cosmetics Rules. The decisive test is whether the label as a whole, including printing, size, design and lettering, creates an association of the preparation with the manufacturer so as to identify it as proprietary. Here, the manufacturer's name was not more prominent than the product name and the label only reflected required regulatory particulars. The medicines were therefore held not to be proprietary medicines, and the classification adopted by the Collector was set aside. Case-Laws Central Excise Sat, 20 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40615