1994 (1) TMI 86

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....ariff Item No. Description of Goods Rate of Duty 14E PATENT OR PROPRIETARY MEDICINES not-containing alcohol, opium, Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha or Homeopathic.    Explanation 1. - `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 either 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 whic....

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...." 3. Both parties agree that the product in question accords with the above description. The question is whether it is a `patent or proprietary medicine' within the meaning of Tariff Item 14E. The Explanation defines the expression "patent or proprietary medicines" to mean inter alia medicinal preparation, in whatever form, for use in the external treatment of, or for the prevention of ailments in human beings which bears either on itself or on its container or both, a name which is not specified in a monograph in a Pharmacopoeia." The respondent's case is that the said product is used merely for protecting a cut or a wound from getting infected by dust and other substances, thus enabling the body system to cure itself. According to the ....

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....requirement is in the case of a gauze and not in the case of dressing or pad like the respondent's product. There is no other statement in the said CODEX, which says that in the case of a dressing pad like the one concerned herein, Nitrofurozone or other drug should be in a particular quantity. The said reason given by the High Court is, therefore, unsustainable. 5. Coming to the other ground given by the High Court we find ourselves equally unable to agree. The Nitrofurozone is not applied to render the pad sterile; the pad is already rendered sterile and thereafter Nitrofurozone in the said small quantity is added. Before us Shri Hidyatullah, learned counsel for the respondent, sought to contend that the said small quantity of Nitrofur....