https://www.taxtmi.com/caselaws?id=46553 Exemption under Notification No. 75 of 1994 for Ayurvedic medicaments depended not only on manufacture according to the prescribed formula in the specified books, but also on sale under the exact name specified in those books or pharmacopoeias. Although the product was manufactured in accordance with the formula, the label and classification materials showed it was sold as "Maha Bhringol," with "Maha Bhringaraj Oil" appearing only in smaller print. Because the sold name did not match the name prescribed in the relevant texts, the exemption condition was not met. The characterization of the expression as a brand name or trade name was held to be irrelevant. en-us Wed, 12 Mar 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46553 Exemption under Notification No. 75 of 1994 for Ayurvedic medicaments depended not only on manufacture according to the prescribed formula in the specified books, but also on sale under the exact name specified in those books or pharmacopoeias. Although the product was manufactured in accordance with the formula, the label and classification materials showed it was sold as "Maha Bhringol," with "Maha Bhringaraj Oil" appearing only in smaller print. Because the sold name did not match the name prescribed in the relevant texts, the exemption condition was not met. The characterization of the expression as a brand name or trade name was held to be irrelevant. Case-Laws Central Excise Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46553