1983 (9) TMI 282

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....14E of Central Excise, since the product was of pharmaceutical grade and that the paraffin was sold in drum bearing labelling and marking with a monogram of the assessee. He held that as packing amounts to manufacture so far as Tariff Item 14E was concerned the product would be liable to further duty under Tariff Item 14E after packing and labelling. He accordingly held that the assessment made by the Asstt. Collector was in order. He also held that the assessee had mis-declared the product as a drug intermediate falling under Item 68 and had suppressed the fact that a product satisfying the specification of Tariff Item 8 emerged. There was no time-arb in the demand as it would be covered by the longer period of 5 years. The Appellate Colle....

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...., Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha, Homoeopathic. The item carries an explanation which specifies that if any drug or medicinal preparation in whatever form carries or is carried in a container bearing a name, a symbol, monogram, a label or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in course of trade between the medicine and some person having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of the person, the medicine will be termed as patent and proprietary medicine. The counsel for the appellant said tha....