1982 (2) TMI 311

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....etary]. - Government have carefully considered the submissions made by the petitioners in the revision application and those urged at the time of personal hearing. 2. The facts of the case are that the petitioners cleared paraldehyde (IP) as a non-excisable product. The Assistant Collector classifying the subject product as P.P. medicine confirmed the demand of Rs. 4495.82 on the ground th....

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....itioners contend that they manufacture these goods according to British Pharmacopoeia and their goods in this case were being treated as patent and proprietary medicines merely because they had referred to some latest research regarding the use of the product orally apart from its use as injections as mentioned in the pharmacopoeia. They further contend that this additional information which is of....