https://www.taxtmi.com/caselaws?id=45648 Eucalyptus oil repacked and sold with labels showing the dealer's name, address, initials, and ordinary descriptive wording was not treated as a patent or proprietary medicine under Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944. The explanation extending the term required a name, mark, symbol, label, or other writing used in relation to the medicine to indicate a real trade connection with a person entitled to use that mark. The Court reasoned that mere seller identification and generic descriptions such as pure eucalyptus oil or eucalyptus oil I.P. did not create the requisite commercial origin or distinctive proprietary character, so the goods did not fall within the expanded definition. en-us Fri, 13 Sep 1963 00:00:00 +0530 Tue, 13 Jul 2010 10:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45648 Eucalyptus oil repacked and sold with labels showing the dealer's name, address, initials, and ordinary descriptive wording was not treated as a patent or proprietary medicine under Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944. The explanation extending the term required a name, mark, symbol, label, or other writing used in relation to the medicine to indicate a real trade connection with a person entitled to use that mark. The Court reasoned that mere seller identification and generic descriptions such as pure eucalyptus oil or eucalyptus oil I.P. did not create the requisite commercial origin or distinctive proprietary character, so the goods did not fall within the expanded definition. Case-Laws Central Excise Fri, 13 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45648