ESKAYEF LIMITED vs COLLECTOR OF CENTRAL EXCISE

The Supreme Court interpreted Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944, which defines 'patent or proprietary medicines' and distinguishes them from 'animal feed supplements' under Item 68. The Court upheld the Tribunal's decision that Bifuran Supplement, Neftin-50, and Neftin-200 were classified as patent and proprietary medicines due to their therapeutic use, thus making them chargeable to excise duty. The Court rejected the appellant's claim for exemption under Item 68, affirming the classification under Item 14-E.