https://www.taxtmi.com/caselaws?id=45571 The High Court of Judicature at Madras ruled in favor of the Collector of Central Excise in an appeal regarding the labeling of pharmaceutical products under the Central Excise and Salt Act, 1944. The court held that the respondent's labeling practices, including distinctive elements like the dealer's name, signature, and photograph, established a trade connection, justifying the levy sought by the Collector. The judgment emphasized the application of the Act's provisions to the respondent's repackaging and marketing activities, ultimately allowing the appeal and discharging the writ of prohibition granted to the company proprietor. en-us Mon, 11 Dec 1967 00:00:00 +0530 Mon, 12 Jul 2010 15:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45571 The High Court of Judicature at Madras ruled in favor of the Collector of Central Excise in an appeal regarding the labeling of pharmaceutical products under the Central Excise and Salt Act, 1944. The court held that the respondent's labeling practices, including distinctive elements like the dealer's name, signature, and photograph, established a trade connection, justifying the levy sought by the Collector. The judgment emphasized the application of the Act's provisions to the respondent's repackaging and marketing activities, ultimately allowing the appeal and discharging the writ of prohibition granted to the company proprietor. Case-Laws Central Excise Mon, 11 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45571