https://www.taxtmi.com/caselaws?id=45803 Eucalyptus oil marketed as "Vimtone" was treated as a patent or proprietary medicine under Item 14E of Schedule I to the Central Excise Act, 1944 because its packing and labelling bore a brand name and described it as a remedy for cold, headache and pains. The absence of the dealer's picture and signature did not alter the position, since the brand and trade presentation were sufficient to give the preparation a distinct identity and indicate a connection in the course of trade with the manufacturer. Excise duty under Item 14E was therefore sustainable against the assessee. en-us Sat, 18 Jan 1969 00:00:00 +0530 Wed, 14 Jul 2010 09:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45803 Eucalyptus oil marketed as "Vimtone" was treated as a patent or proprietary medicine under Item 14E of Schedule I to the Central Excise Act, 1944 because its packing and labelling bore a brand name and described it as a remedy for cold, headache and pains. The absence of the dealer's picture and signature did not alter the position, since the brand and trade presentation were sufficient to give the preparation a distinct identity and indicate a connection in the course of trade with the manufacturer. Excise duty under Item 14E was therefore sustainable against the assessee. Case-Laws Central Excise Sat, 18 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45803