Judgment

B. 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 read as follows:

Item No.13E - PATENT OR PROPRIETARY MEDICINES

Tariff Item No. Description of Goods Rate of Duty

14E 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. 12.5 percent ad valorem

Explanation 1- "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 Gazette, or which is a brand name, that is a nam