1969 (1) TMI 25

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....y of January 1969 and this day upon pursuing the petition and the affidavit filed in support thereof the order of the High Court, dated 7-6-1966 and made herein, and the Counter and Reply affidavits filed herein and the records relating to assessment for Rs. 6056.58 issued under Central Excise Series No. 56A Serial No. E/63, 65502, dated 28-4-1966 on the file of the Respondent and comprised in the....

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....a clue to the meaning of the term 'patent or proprietary medicine' it is stated that the term would mean any drug or medicinal preparation in whatever form for use in the internal or external treatment of human being which bears either on itself or on its container or both, a name which is not specified in a monograph in a pharmacopoeia, or which is the brand name, that is, the name of a registere....

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....e Chemical Works. The main contention of the petitioner in the affidavit is that what is sold in the bottles is only oil of eucalyptus under the Indian Pharmacopoeia without any alteration, that eucalyptus oil is not a patent or proprietary medicine, that no licence is necessary for its sale, that no duty is payable on it and that in such circumstances merely because a brand name is used on the ca....

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....e and name. In their opinion, that was a connection that was sought to be established in the Course of the trade, and that would attract Item 14E making the levy justifiable. It is urged by the learned Counsel for the petitioner that in the present case, there is an element of distinction, because the picture of the dealer is not found on the carton, nor her signature. But on the other hand, she h....