P.C. Jain, Member (T)

1. Questions involved in this appeal filed by the Collector, Central Excise are as follows :-

(1) Whether the products Bifuran Supplement Neftin-50 and Neftin-200 are patent or proprietary medicines as defined in Tariff Item 14E or under 68 of the C.E.T. as it then stood.

(2) If the aforesaid products are classifiable under Tariff Item 68 whether they are entitled to the benefit of Notification No. 6/84 dated 15-2-1984 as it amended Notification 234/82-C.E., dated 1-11-1982. The exemption given by the aforesaid notification is applicable to animal feed including livestock feed, animal feed supplement and animal feed concentrates. In other words whether the products are animal feed supplement as claimed by the respondent-company.

2. In order to appreciate the above questions, the exact composition of products manufactured by the respondent company are as follows :

3. It is appropriate at this stage to set out the definition of patent or proprietary medicines as given in Tariff Item 14E and of the animal feed supplement as given in Notification No. 6/84-C.E. (mentioned supra) -

Definition of patent or proprietary medicine in T.I. 14E.

Explanation I. - 'Patent or P