ESKAYEF LIMITED Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal involves the question whether the products, Bifuran Supplement, Neftm-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 15/02/1984, as animal feed supplement At the relevant time Item 14-E of the Excise Tariff was as under:

(2.) Item 68 of the Excise Tariff was in the nature of a residuary provision and it read as under:

(3.) In exercise of the powers conferred by sub-rule (1 of Rule 8 of the central Excise Rules, 1944, the central government issued notification dated 28/02/1982 whereby the goods of the descriptions specified in the Schedule annexed to the said notification and falling under Item 68 of the Excise Tariff were exempted from the levy of central excise duty. Entry at Serial No. 10 in the Schedule annexed to the said notification was: