Judgment Search Results Home > Cases Phrase: drugs and cosmetics act 1940 23 of 1940 section 7a sections 5 and 7 not to apply to ayurvedic siddha or unani drugs Page 1 of about 147 results (0.430 seconds)

Medley Pharmaceuticals Ltd. Vs. the Commissioner of Central Excise and ...

Court : Supreme Court of India

..... true it is that section 3(a) of the drugs and cosmetics act, 1940 defines "ayurvedic, siddha or unani drug" but that definition is not necessary to be imported in the new tariff act. ..... the conditions or restrictions contemplated by one statute should not be lightly and mechanically imported and applied to fiscal statue for non levy of excise duty, thereby causing a loss of revenue. ..... this doctrine of merger does not apply in the case of dismissal of a special leave petition under article 136. ..... whenever this court has felt inclined to apply its mind to the merits of the order put in issue before it though it may be inclined to affirm the same, it is customary with this court to grant leave to appeal and thereafter dismiss the appeal itself (and not merely the petition for special leave) though at times the orders granting leave to appeal and dismissing the appeal are contained in the same order and at times the orders are quite brief. ..... were it so, the previous decisions could more easily be treated as binding by applying the law of precedent and it will be unnecessary to take resort to the principle of stare decisis. ..... collector of central excise, patna, (2003) 1 scc 678, this court while applying the test of marketability for the purpose of levy of excise duty on the manufacture of the cigarette, has observed:"17. ..... the definition of one statute having different object, purpose and scheme cannot be applied mechanically to another statute. .....

Fizikem Laboratories Pvt. Ltd. and anr. Vs. the Drugs Inspector and an ...

Court : Andhra Pradesh

Reported in : 2006CriLJ3090

..... are extracted hereunder:33-a chapter not to apply to ayurvedic, siddha or unani drugs : save as otherwise provided in this act, nothing contained in this chapter shall apply to 'ayurvedic (including siddha) or unani'.33-b application of chapter iv-a:this chapter shall apply only to ayurvedic, siddha and unani drugs.33-eec prohibition of manufacture and sale of certain ayurvedic, siddha and unani drugs:from such date as the state government may, by notification in the official gazette, specify in this behalf, no person, either by himself or by any other person on his behalf, shall -(a) manufacture for sale or for distribution -(i) any misbranded, adulterated or spurious ayurvedic, siddha or unani drug;(ii) any patent or proprietary ..... the principal question to be decided in this batch of criminal petitions filed under section 482 of the code of criminal procedure (for short 'the code') is with regard to the jurisdiction of the drug inspector appointed under section 21 of the drugs and cosmetics act, 1940 (for short 'the act') to launch prosecution under section 32 for the alleged offences said to have been committed under the act in connection with the manufacture and sale of ayurvedic drugs ozomen capsules and ozomen forte.2. .....

Prabhunath Sharma Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC241Tribunal

..... the notification in respect of ayurvedic medicine is as follows : "ayurvedic (including siddha) and unani drugs, as defined in clause (a) of section 3 of the drugs and cosmetics act, 1940 (23 of 1940), but excluding such items of the said drugs as are covered by notification no. ..... apart from the fact that the taxing authority should not be bound by a drug licence and he should himself examine whether the product in question is a "drug" or not (the drug licence being an evidence), the authority competent to issue drug licence under the drugs and cosmetics act, 1940, is a creature of the statute itself. ..... in many of the cases like headache, fatigue, vertigo, insomnia, dandruff, premature grey hair and falling hair, the oil has to be applied to the head (obviously as oil for the hair).hence there is no reason to hold that this cannot be considered to be a hair oil.16. ..... it is submitted by the applicant that the following diseases and/or physical ailments are cured by applying this product : headache, eye problem, night blindness, reeling of head, weak memory, hysteria, amnesia, blood-pressure, insomnia, stomach pain, pain in eardrum, nausea, burns, nasal bleeding, cuts, heat, stroke, etc. ..... mookerji argued, it may be that some particular purchaser may buy it for the purpose of applying it on his scalp or hair but as would be clear from the certificate of dr. m.m. ..... naturally the sales tax assessing authority must apply his mind. .....

Dabur India Ltd. Vs. Delhi Administration and ors.

Court : Delhi

Reported in : 48(1992)DLT660; 1993(44)ECC101

..... of this act, or any rule made there under; (c)manufacture for sale or for distribution, any ayurvedic, siddha or unani drug, except under, and in accordance with the conditions of, a license issued for such purpose under this chapter by the prescribed authority : provided that nothing in this section shall apply to vaidyas and hakioms who manufacture ayurvedic, siddha or unani drug for the use of their own patients : provided further that nothing in this section shall apply to the manufacture, subject to the prescribed conditions, of small quantities of any ayurvedic, siddha or unani drug for ..... ' in our opinion 'there is no conflict between the impugned rules and the drugs and cosmetics act, 1940 and in any case even if there be any overlapping, the two sets of provisions continue to subsist ..... the earliest of these acts is the drugs and cosmetics act, 1940 (for short the 1940 act). ..... the aspect of the grant of manufacturing license for the purpose of manufacture, sale and distribution, is covered by chapter iv-a of the drugs and cosmetics act, 1940. ..... the supreme court referred nut only to i the 1955 act but also to the drugs and cosmetics act, 1940 and upheld the decision of the high court by holding that the 1955 act did not prevent the state legislature from making a law under entry 8 of list-11 of the seventh schedule with respect to intoxicating liquors ..... provisions of the two acts are not incompatible and the drugs act, 1940 does not in anyway efface the excise act or the isp rules. .....

Dabur India Ltd. Vs. Commissioner of Sales Tax and ors.

Court : Orissa

Reported in : 96(2003)CLT222; [2004]135STC187(Orissa)

..... we may at this stage refer to section 3(a) of the drugs and cosmetics act, 1940 which defines 'ayurvedic, siddha or unani drug'. ..... 37 of the list of taxable goods reads as follows :'37.drugs as defined in clause (b) of section 3 of the 'drugs and cosmetic act, 1940, and ayurvedic, homoeopathic and unani medicines. ..... us, therefore, read the definition of 'drug' as mentioned in clause (b) of section 3 of the drugs and cosmetic act, 1940. ..... order to bring lal dantamanjan within item 37, the petitioner has to establish that it (lal dantamanjan) is a drug as defined in clause (b) of section 3 of the drugs and cosmetic act, 1940. ..... in view of what has been stated above, we have no hesitation to hold that lal dantamanjan is not a drug as defined in section 3 (b) of the drugs and cosmetic act, 1940 and, therefore, the same is exigible to sales tax under residual item 105.9. ..... we quote the same hereunder :'(b) 'drug' includes :(i) all medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings or animals, including preparations applied on human body for the purpose of repelling insects like ..... assistant commissioner has also further observed as follows :'...besides, it is written on the label pasted on the containers of the lal dantamanjan that it is meant for healthy gum and bad breath without mentioning any disease for which it is to be applied. .....

Procter and Gamble India Limited and anr. Vs. the Municipal Corporatio ...

Court : Mumbai

Reported in : 1994(3)BomCR403

..... section 3(a) of the drugs & cosmetics act, 1940 defines ayurvedic, siddha or unani drug as under :-'(a) ayurvedic, siddha or unani drug 'includes all medicines intended for internal or external use for or in the diagnosis, treatment, mitigation or prevention of disease or disorder in human beings or animal, and manufactured exclusively in accordance with the formulae described in, the authoritative books of ayurvedic, siddha and unani tiba system of medicine ..... however the limitation act cannot apply to proceedings like an election petition in as much as the representation of the people act is a complete and self-contained code which does not admit of the introduction of the principles of the provisions of law contained in the indian limitation act'.the supreme court, therefore, concluded that despite the provisions of section 29(2) of the limitation act, the said act cannot apply to the proceedings under the election law in as much as the representation of people act was a ..... complete code which did not admit the introduction of the principles .....

Cattle Remedies and anr. Vs. Licensing Authority/Director of Ayurvedic ...

Court : Allahabad

Reported in : 2007(2)AWC1093

..... signified to the governor general of india in council their disallowance thereof, the said act was repealed by act ix of 1857; and whereas it is expedient, for the encouragement of inventors of new manufacturers that certain exclusive privileges in their inventions should be granted to them in india, and that exclusive privileges obtained under the said act should be protected : it is enacted as follows):appendix-isections 3(a), 3(h) and 33eea of the drugs and cosmetics act, 1940, are as follows:3 (a) 'ayurvedic, siddha or unani drugs' includes all medicines intended for internal or external use for or in the diagnosis ..... though, these sections, do not use the word trade marks but they say that spurious drugs is the one that resembles another drug in a manner likely to deceive. ..... the form nowhere requires any declaration that:(i) the drugs applied for are patented by any one else or not, and(ii) the names given to it are trade mark of any other person or not.it is appropriate that the drugs rules be amended and declaration be required that medicines are not patented under the patent act and the name is not a trade mark of any other person.ivth point : relief:44. ..... the drugs act defines the words 'ayurvedic, siddha and unani drugs' in sub-section (a) of section 3, section 3(a) of the drugs act (see appendix-i). ..... in the present case, the disputed drugs fall under section 3(h) of the drugs act yet they are not patented under the patents act : anyone can manufacture them. .....

Amrutanjan Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(38)ECC229

..... the contentions of the appellants that as per the section 3(b) of the said act, all formulations containing only such ingredients mentioned in formulae described in the authoritative books of ayurvedic system of medicine specified in the first schedule but does not include a medicine which is administered by parenteral route and also a formulation included in the authoritative books as specified in clause (a) of section 3 of drugs and cosmetics act, 1940 has been rejected by the revenue. ..... para-21 (para 22 of 25 ecc7): the drugs and cosmetics act in the amended first schedule after the amendment act of 1964 included ayurvedic (including siddha) and unani system drugs prepared under section 3(a) which contains the definition. ..... this product is manufactured under drug licence in form 25-d which is the licence issued under rule 154 of the drugs and cosmetics rules, 1945 for manufacture and sale of ayurvedic (including siddha) or unani medicine. ..... save as otherwise provided in this act, nothing contained in this chapter shall apply to ayurvedic (including siddha) or unani drugs. ..... section 33a said that chapter iv was not to apply to ayurvedic (including siddha) or unani drugs. .....

Aphali Pharmaceuticals Ltd. Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Reported in : AIR1989SC2227

..... the drugs and cosmetics act in the amended first schedule after the amendment act of 1964 included ayurvedic (including siddha) and unani system drugs prepared under section 3(a) which contains the definition: 'ayurvedic (including siddha) or unani drugs includes all medicines intended for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of disease in human beings and animals, mentioned and process and manufacture exclusively in accordance with the formula prescribed in the authoritative book on ayurvedic (siddha) unani system of medicines specified in the first ..... section 33a said that chapter iv was not to apply to ayurvedic (including siddha) or unani drugs. ..... the drugs act, 1940, as it was substituted by the drugs (amendment) act, 1955 (16-4-1955) had defined 'drug' in section 2(b) to include '(i) all medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals other than medicines and substances exclusively used or prepared for use in accordance with the ayurvedic or unani systems of medicine; and (ii) such substances (other than food) intended to affect the structure or any function of the human body .....

Naturelle Health Products Pvt. Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(81)ELT578TriDel

..... ' is peculiar to central excise schedule and does not find mention in the drugs and cosmetics act and even the word 'drugs' used in note 2(ii) has been used in the central excise schedule only to show that it falls within the ambit of the 'medicaments' and that too in a sense different from the one used in the drugs and cosmetics act where it has a specific connotation for the purpose of that act as it excludes ayurvedic, siddha or unani drugs and includes not only medicines but other substances and devices; this is however, not the case in central excise ..... the drugs and cosmetics act, 1940 and the rules made thereunder [have] made distinction between ayurvedic medicines manufactured exclusively in accordance with formula described in the authoritative text as per section 3 (a) as well as 'patent and proprietary medicines' in relation to ayurveda as per section 3(h). ..... this to show that merely because in certain cases, in the circumstances of those cases some courts or the tribunal had occasion to refer to the provisions of drugs and cosmetics act, that by itself is not sufficient to hold that in all cases, in all circumstances all the provisions of the drugs and cosmetics act shall always apply to central excise cases and/or the central excise authorities are bound by the provisions of that act or the orders (whether in the nature of licence, otherwise) issued by drug controller or other officers under the drugs and cosmetics act. .....