TaxTMI 
TaxTMI 
1982 (8) TMI 59
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....ence they are not excluded from the purview of Patent or Proprietary medicines under Tariff Item No. 14E of the Central Excise Tariff. Accordingly, the Homeopathic injections cleared by the appellant during the period 1st March, 1961 to 31st December, 1966, were assessed to duty under Item No. 14E of the Central Excise Tariff, and two demands for Rs. 345.60 and Rs. 5365.14 were raised by the two notices issued on 6th December, 1968. The appellant resisted the demand contending that Homeopathic injections contain purely minute quantity of Homeopathic medicines classified in the Homeopathic Pharmacopoeia of U.S.A. and they are to be exempted from payment of excise duty under Tariff Item 14E. The Assistant Collector came to the conclusion that....
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....al has been filed. 2. The learned counsel for the appellant contended that Homeopathic injections administered by parenteral route are nevertheless Homeopathic medicine and by its mere administration in a particular form, it does not cease to be a Homeopathic medicine. The learned counsel further contended that Rule 2 (dd) of the Drugs and Cosmetics Rules came to be introduced in the statute book, with effect from 6th December 1969 and the definition is for the purpose of that Act, and it cannot be imported or used as an aid for interpreting Tariff Item 14E and the Rule also is not applicable, as the sales of the injections have taken place long before the promulgation of the rule. 3. The learned counsel for the respondents contended ....
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.... and sale of Ayurvedic (including Siddha) and Unani drugs came to be introduced by the Amendment Act of 1964. On 9th December, 1966 the Second Schedule classified Hemcopathic medicines and set out the standard to be complied with by the manufacturer. Thus, the Act starting with the proprietary and patent medicines, introduced.control over the manufacture, sale and distribution of Ayurvedic (including Siddha) and Unani medicines in 1964, and the control was further extended to Homcopathic medicines in 1966. Homeo-pathic medicines came to be classified and standard is set out in item 4-A of the Second Schedule as under :- Class of Drug Standard to be complied with 4-A. Homeopathic Medicines 1. The standards specified ....
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....icines but does not include a medicine which is administered by parenteral route." Rule 2(dd) is classificatory in nature, clarifying what is already implicit in the Act. By relying on Rule 2(dd) to understand the meaning of Homeopathic medicines, no retrospective operation of that rule is intended. This is what this court has held in the earlier writ petition No. 3171 of 1973 filed by the appellant. It, therefore, follows that Homeopathic injections administered by parenteral route are not Homeopathic medicines that can fall under Tariff Item 14E. 5. The appellant's case, as seen from the reply to the show cause notice, is that Homeopathic injections contain purely minute quantity of Homeopathic medicines classified in the Homeopathi....
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.... for excise duty. Since the scheme of the Act makes it clear that the licensing procedure and control over the manufacture, sale and distribution of medicines were made applicable to Homeopathic medicines only from 19th March, 1966, the demand raised which is for the period from 1st March, 1961 to 31st December, 1966 should thus be restricted only to the period 19th March, 1966 to 31st December, 1966. 6. The learned Counsel for the appellant next contended that since the demand has not been made within a period of six months from the date of when the excise duty was short-levied, it is barred, by limitation under Rule 10 of the Central Excise Rules, 1940. The plea is raised for the first time only in the appellate court. If the plea was ....