A company — Naturalle Health Products — manufactures ‘Sloan’s Balm’ and ‘Sloan’s Rub’ and also cough drops, vaporub throat drops on job work basis which Procter and Gamble markets as Vicks. The Central excise authorities classified the products as ‘patent or proprietary medicaments’ chargeable to 15 per cent duty which is not imposed on ayurvedic medicines. The tribunal inter alia held that the products are not ayurvedic. The medicines in question are mentioned in Martindale’s The Extra Pharmacopoeia published in the UK and marketed as allopathic medicines there. On appeal, the Supreme Court held inter alia that the medicines are ayurvedic. The ingredients used are mentioned in well-known ayurvedic texts. Even if it is a patented medicine it does not cease to be ayurvedic. The mere fact that ingredients are purified or added with preservatives does not alter their character (Naturalle Health Products vs CCE).
Is cinder an exciseable item? Many companies use coal to operate machines used for manufacturing its products. In the process some portion of coal remain in the boiler which is known as ‘cinder’. The Central excise authorities sought to levy excise duty on ‘cinder’. The Supreme Court held that no duty can be levied on cinder. It can be levied upon goods produced or manufactured in India. The use of an item as fuel cannot be called part of manufacturing activity in relation to production of the end product. At best, cinder is a by-product of coal that is used as fuel (Union of India vs Ahmedabad Electricity Co.).
The question of merit cannot be ignored by private unaided colleges in admitting students even in the management quota. The issue arose pursuant to a notification issued by a university that counselling for admissions to a dental course would be conducted for allocating students to various colleges. This was also applicable to Desh Bhagat Dental College (DBDS). The allocation would be on the basis of marks in a common entrance test. DBDS challenged the notification inter alia on the ground that admission in the quota was done according to the norms of the Dental Council of India. The Punjab and Haryana High Court held that an unaided private college cannot fill up seats even in the management quota by devising its own procedure (Desh Bhagat Dental College & Hospital vs State of Punjab).
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