https://www.taxtmi.com/caselaws?id=47261 A patent or proprietary medicine remained within Notification No. 116/69 where the added ingredients were only pharmaceutical necessities, were therapeutically inert, and did not interfere with the therapeutic activity of the scheduled ingredient. On that basis, Amezole Tablets were treated as eligible for exemption because the extra ingredients functioned merely as excipients. The note also reflects that the existence of an alternate statutory remedy did not bar writ relief under Article 226 where the petition had already been entertained long earlier and heard on merits. The duty exemption claim was accordingly allowed and the excise orders were set aside with consequential relief. en-us Wed, 06 Jan 1993 00:00:00 +0530 Tue, 27 Jul 2010 18:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47261 A patent or proprietary medicine remained within Notification No. 116/69 where the added ingredients were only pharmaceutical necessities, were therapeutically inert, and did not interfere with the therapeutic activity of the scheduled ingredient. On that basis, Amezole Tablets were treated as eligible for exemption because the extra ingredients functioned merely as excipients. The note also reflects that the existence of an alternate statutory remedy did not bar writ relief under Article 226 where the petition had already been entertained long earlier and heard on merits. The duty exemption claim was accordingly allowed and the excise orders were set aside with consequential relief. Case-Laws Central Excise Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47261