For purposes of duty patent and pro prietary medicines were classified in relevant period in two broad categories one, which were dutiable under tariff item 14E and other which fell under the residuary item 68.
It being one of the medicines specified in pharmacopoeia it was wholly exempt from duty.
The latter were wholly exempt from duty under Notification No.55/75 dated 1.3.75.
One of the items manufactured by the appellant was 20 Dextrose injection.
The appellant manufactured pharmacopoeial and number pharma copoeial medicines.
