JUDGMENT

S.C. AGRAWAL, J.- This appeal involves the question whether the products, Bifuran Supplement, Neftin-50 and Neftin-200, manufactured by the appellant, are chargeable to excise duty as patent or proprietary medicines under Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Excise Tariff) or the said products are exempted from excise duty under Notification No. 6/84 dated February 15, 1984, as animal feed supplement At the relevant time Item 14-E of the Excise Tariff was as under:

"14-E. Patent or proprietary medicines not containing alcohol, opium, Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha or Homeopathic.

Explanation I.- Patent or Proprietary Medicines means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals which bears either on itself or on its container or both, a name which is not specified in a monograph in a pharmacopoeia, formulary or other publications notified in this behalf by the Central Government in the official Ga