The latter were wholly exempt from duty under Notification No.
55/75 dated 1 3 1975.
One of the items manufactured by the appellant was 20 Dextrose injection.
The appellant manufactured pharmacopoeial and number pharmacopoeial medicines.
The Judgment of the Court was delivered by M. SAHAI, J. This appeal under Section 35 L of the Central Excises and Salt Act, 1944 Act for short raises two important questions of law, one relating to companystruction of Item 14 E of the Central Excise Tariff levying duty on patent and proprietary medicines and other the scope of proviso to Section 11 A of the Act.
For purposes of duty, patent and proprietary medicines were classified in relevant period in two broad categories one, which were dutiable under Tariff Item 14 E and other which fell under the Residuary Item 68.
