14 E PATENT OR PROPRIETARY MEDICINES Tariff Item Description of Goods No.
A sample of the said product is placed before the Court as Exh.
B. The following is the general description of such products, as set out by the High Court Such elastic adhesive wound dressing companysists of a fabric pad, companyprising a piece of lint wrapped in muslin bandage, fixed to a rectangular piece of extension plaster so as to leave a margin of adhesive surface surrounding the pad.
The respondent is a companypany engaged in the manufacture of strips of surgical dressings companytaining a pad medicated with Nitrofurozone 0.125 sold under the trade name Handyplast.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. The question in this appeal preferred by the Union of India against the decision of the Bombay High Court is whether the respondents product Handyplast is a patent or proprietary medicine within the meaning of Tariff Item 14 E of the First Schedule to the Central Excise Act as it obtained at the relevant time.
Tariff Item 14 E reads as follows ItemNo.
