https://www.taxtmi.com/caselaws?id=41160 Goods were treated as patent and proprietary medicines rather than goods falling under Tariff Item 68, because the revision applicant relied on the explanation to Tariff Item 14E, the trade notice, registration of the S.M. monogram, long-standing classification under Item 14E, bulk clearance in doses exceeding 1000, and the presence of a single therapeutic agent in a form not meant for direct therapeutic use. On those facts, the Government found that the view that the goods fell outside Item 68 could not be controverted, and the classification objection was accepted in favour of the assessee. en-us Mon, 24 Sep 1979 00:00:00 +0530 Fri, 21 May 2010 13:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41160 Goods were treated as patent and proprietary medicines rather than goods falling under Tariff Item 68, because the revision applicant relied on the explanation to Tariff Item 14E, the trade notice, registration of the S.M. monogram, long-standing classification under Item 14E, bulk clearance in doses exceeding 1000, and the presence of a single therapeutic agent in a form not meant for direct therapeutic use. On those facts, the Government found that the view that the goods fell outside Item 68 could not be controverted, and the classification objection was accepted in favour of the assessee. Case-Laws Central Excise Mon, 24 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41160