https://www.taxtmi.com/caselaws?id=41666 Sanitary pads were treated as "drugs" under Section 3(b) of the Drugs and Cosmetics Act because the statutory definition is wide enough to cover products used for treatment or prevention of disease or infection. Relying on the earlier view that non-medicated surgical dressings fall within that definition and on the Ministry's clarification covering absorbent cotton wool, gauzes and bandages, the Court held that sanitary pads used to manage bleeding and prevent infection share the same character. The common parlance test was held inapplicable where the statute provides an expansive definition, and the exemption under Notification No. 55/75-CE was therefore available under Tariff Item 68. en-us Thu, 04 Jul 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41666 Sanitary pads were treated as "drugs" under Section 3(b) of the Drugs and Cosmetics Act because the statutory definition is wide enough to cover products used for treatment or prevention of disease or infection. Relying on the earlier view that non-medicated surgical dressings fall within that definition and on the Ministry's clarification covering absorbent cotton wool, gauzes and bandages, the Court held that sanitary pads used to manage bleeding and prevent infection share the same character. The common parlance test was held inapplicable where the statute provides an expansive definition, and the exemption under Notification No. 55/75-CE was therefore available under Tariff Item 68. Case-Laws Central Excise Thu, 04 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41666