https://www.taxtmi.com/caselaws?id=45723 Exemption for patent or proprietary medicines applies only where the drug or compound itself is recognised in the relevant pharmacopoeia. A compound medicine does not qualify merely because its individual ingredients are recognised. Differential duty treatment of recognised drugs and unrecognised mixtures or compounds is constitutionally valid where the classification rests on an intelligible differentia rationally connected with the legislation's object. The classification does not violate Article 14 unless the affected classes are similarly situated and the distinction lacks such rational nexus. en-us Thu, 16 Jul 1964 00:00:00 +0530 Tue, 13 Jul 2010 14:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45723 Exemption for patent or proprietary medicines applies only where the drug or compound itself is recognised in the relevant pharmacopoeia. A compound medicine does not qualify merely because its individual ingredients are recognised. Differential duty treatment of recognised drugs and unrecognised mixtures or compounds is constitutionally valid where the classification rests on an intelligible differentia rationally connected with the legislation's object. The classification does not violate Article 14 unless the affected classes are similarly situated and the distinction lacks such rational nexus. Case-Laws Central Excise Thu, 16 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45723