S.D. Jha, Vice President (J)

1. The main question for decision in this appeal is whether the appellants manufacture Dextrose I.P. in view of the label and what is called a monogram on the same merits classification as patent and proprietary medicine under the erstwhile Tariff Item 14E of the Central Excise Tariff as claimed by the Revenue or T.I. 68 as claimed by the appellants manufacturer. Allied question is whether demand of duty against the appellants should be for the longer period of five years or shorter period of six months preceding the date of show cause notice.

2. There is no dispute that Dextrose I.P. is a pharmacopoeial medicine mentioned in Pharmacopoeia of India page 162 which is a specified pharmacopoeia under Notification No. 47/63 dated 1-3-1963.

3. The present proceedings against the appellants are the outcome of a visit by Central Excise officers (Preventive) Patiala Division to the appellants factory on 23-1-1982. The appellants are engaged in the manufacture of medicines. On examining the labels used for Dextrose I.P. Central Excise authorities were, prima facie, of opinion that in view of the label used on the packing and container of the medicine the medic