1964 (7) TMI 6

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from giving effect to the order dated the 17th July 1962 by which the Assistant Collector Central Excise, Calcutta III Division found that the revised demand for Rs. 101299. 34 nP on account of duty for patent and proprietary medicines cleared during the period from March 1961 to May 1961 without payment of duty was in order. The validity and the legality of this demand were challenged by the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this revised demand of Rs. 101299.34 nP relates is a simple mixture of several drugs specified in the pharmacopoeias above mentioned. It may be mentioned that sometimes the pharmacopoeias, mention separately the drugs in their nascent form as also in their combinations. The learned judge has well pointed out that the British Pharmacopoeia of 1958 mentions the compound Codine Tablet separately as a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnment after consultation with the Board". 2.Drugs which are for the time being recognised by any of the named pharmacopoeias are excluded from the purview of the definition of patent or proprietary medicine. But a medicine may be a compound of several drugs recognised by a pharmacopoeia. Such a Compound if not separately recognized in any of the named pharmacopoeias is not excluded from the pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve of Article 14 of the Constitution. We are unable to accept this contention firstly, this point was not taken in the petition or even in the argument before the learned trial judge and ought not to be allowed to be raised at this stage. Secondly, on the materials before us we are not satisfied that the taxing statute is in any way violative of Article 14. It is for the appellant to show that the....