https://www.taxtmi.com/caselaws?id=41258 Medicinal preparations may be treated as patent or proprietary medicines for excise purposes where the label, symbol, monogram, or overall style of presentation indicates a trade connection with the manufacturer, even if the product name is taken from the Indian Pharmacopoeia and no registered trade mark is claimed. On limitation, where there was no prior assessment, levy, or nil assessment, the demand was not a short-levy recovery under Rule 10 of the Central Excise Rules, 1944, but fell within the residuary recovery provision under Rule 10A and was not time-barred. The excise demand was therefore sustained and the writ challenge failed. en-us Wed, 08 Sep 1976 00:00:00 +0530 Mon, 31 May 2010 18:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41258 Medicinal preparations may be treated as patent or proprietary medicines for excise purposes where the label, symbol, monogram, or overall style of presentation indicates a trade connection with the manufacturer, even if the product name is taken from the Indian Pharmacopoeia and no registered trade mark is claimed. On limitation, where there was no prior assessment, levy, or nil assessment, the demand was not a short-levy recovery under Rule 10 of the Central Excise Rules, 1944, but fell within the residuary recovery provision under Rule 10A and was not time-barred. The excise demand was therefore sustained and the writ challenge failed. Case-Laws Central Excise Wed, 08 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41258