1980 (1) TMI 97

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....ian Partnership Act. The petitioner, amongst others carries on the business of repacking glucose in small packets. The petitioner purchases glucose from M/s. Anil Starch Products Ltd. and M/s. Maize Products, Ahmedabad packed in bags. The petitioner repacks glucose in small cartons and tin containers with the label containing trade mark of Eagle Brand. The manufacturers namely, M/s. Anil Starch Products Ltd. and M/s. Maize Products, from whom the petitioner purchases glucose in bulk, pay excise duty under Tariff Item No. 1-E of Schedule I of the Central Excises and Salt Act 1944, and put on every bag and bills the specific wording "Not for Medical Use '. The view taken by the Asstt. Collector and the Appellate Collector is that repacking of....

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.... medicines which are exclusively Ayurvedic, Unani, Sidha or Homoeopathic twelve and a half per cent ad valorem. Explanation I. "Patent or proprietary medicines" means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals which bears whether on itself or on its container or both, a name which is not specified in a monograph in a Pharmacopoeia, Formulary or other publications notified in this behalf by the Central Government in the Official Gazette or which is a brand name that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram label signa....

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....iff Items in Schedule I will go to show that these items have been grouped together under different headings. Item Nos. 1 to 3 come under the heading "Food". Item No. 1-E which is one of these items is widely worded. Glucose in whatever form including liquid glucose, dextrose monohydrate and anhydrous dextrose and preparations of glucose and dextrose are taxable under this entry at 10% ad valorem. Item No. 14-E comes under the head "Chemicals". The separate enumeration of glucose under the heading "Food" is a very significant indication that the Schedule does not treat glucose as a patent or proprietary medicine falling under Tariff Item No. 14-E. Patent or proprietary medicine within Tariff Item No. 14-E must be a drug or medicinal prepara....