G D PHARMACEUTICALS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has moved this writ petition challenging the decision contained in the letter dated 21-3-1985 issued by the Superintendent, Central Excise, Range C/4, Calcutta 'C Division wherein he stated that "your product 'BOROLINE'" is classified under Cosmetics and Toilet Preparation falling under T.I. 14F(1). The Form 1 and Price list submitted by the petitioner were returned for re-submission after suitable amendment at an early date.

(2.) It may be mentioned that there is a long standing dispute between the petitioner and the respondents as to the manner in which Boroline is to be classified. The petitioner's case is that in 1948 licence was granted to G.D. & Company to manufacture and sell Boroline as a drug and medicine under the Drugs Act, 1940 (now known as Drugs and Cosmetics Act, 1940) and the Rules made thereunder being Drug Licence No. D.L. 36/M. The said Licence has from time to time been renewed under the said Act. As per the requirement of Rule 103(3) of the Rules framed under the Drugs Act, 1940 the true formula and details of ingredients of Boroline have been also printed and written in in-deliable ink or the outer label of every package containing Boroline being a proprietary medicine.

(3.) According to the petitioner Boroline is an Antiseptic Boric Ointment the Chemical composition of which is as follows : Boric Acid l.P.1% Zinc Oxide l.P.3% White Petroleum Jelly l.P. & Lanoline Anhydrous l.P.Q.S.