2004 (8) TMI 133

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....an, learned Advocate for the appellants states that all the impugned ayurvedic medicines are manufactured by the appellants exclusively in accordance with the formula described in the authoritative books specified in the First Schedules to the Drugs & Cosmetics Act, 1940. He states that in respect of only those ayurvedic medicines on the labels of which the word "Zandu" appears, the department has....

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....g such medicines. It was also clarified that the definition of patent or proprietary medicines cannot be straight away applied in the case of ayurvedic medicines. In 1996-1997 budget, the exemption to ayurvedic medicine under Notification No. 75/94 was continued by creating a new sub-heading 3003.31 as explained in the budget circular. It is the contention of the learned Counsel for the appellants....