https://www.taxtmi.com/caselaws?id=43908 SC allowed the appeal and set aside the Tribunal's order, holding that the 20% dextrose injections were not patent and proprietary medicines dutiable under Tariff Item 14E. The Court recalled that unregistered house identification or side-by-side letters on packaging do not convert a pharmacopoeial medicine into a patent/proprietary drug absent a registered trade mark or a distinctive monogram establishing a manufacturer-product relationship. The Madras HC ratio on Explanation I was approved. A separate question on reopening under proviso to s.11A was rendered academic. en-us Fri, 16 Dec 1994 00:00:00 +0530 Thu, 16 Oct 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43908 SC allowed the appeal and set aside the Tribunal's order, holding that the 20% dextrose injections were not patent and proprietary medicines dutiable under Tariff Item 14E. The Court recalled that unregistered house identification or side-by-side letters on packaging do not convert a pharmacopoeial medicine into a patent/proprietary drug absent a registered trade mark or a distinctive monogram establishing a manufacturer-product relationship. The Madras HC ratio on Explanation I was approved. A separate question on reopening under proviso to s.11A was rendered academic. Case-Laws Central Excise Fri, 16 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43908