1995 (2) TMI 196

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...., for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  This miscellaneous application seeks to modify the terms of the Interim Order No. 591 to 594/94-WRB, dated 26-12-1994 passed by this Bench ordering the applicants to deposit Rs. 15.00 lacs in cash towards duty. The question relates to the allegation that some of the intravenous fluid containers bear the monogram (+) on the bot....

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.... carrying a monogram for identifying the manufacturer cannot be said to be a branded medicine for purpose of Item 14E of the erstwhile CET. In this case, the only allegation is that + (plus) mark was found in the bottom of the container which is alleged to be a monogram. IV Fluids are not branded medicine in terms of the Supreme Court decision. The said ruling is also applicable to the revised Tar....