Supreme Court · 1990 INSC 281 · Decided 14 September 1990
Eskayef Limited v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1990 INSC 281 · [1990] SUPP. 1 S.C.R. 442
- Case number
- CIVIL APPEAL No. 4457/1989
- Decided
- 14 September 1990
- Bench
- N.M. KASLIWAL, S.C. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: First Schedule Item 14E­ Bifuran Supplement, Neftin-50 and Neftin-200--Whether chargeable to excise duty as patent or proprietary medicines. Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944 at the relevant time dealt with patent or other narcotic drugs or narcotics. Explanation I thereto defined 'patent or proprietary medicines' to mean any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the preven­ tion of ailments In human beings or animals. Item 68 dealt with
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