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 Sorted by: recent Page 1 of about 147 results (0.441 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. .....

C.C.E., Chennai Vs. Hindustan Lever Ltd.

Court : Supreme Court of India

..... |medicaments (other than patent | | |or proprietary) other than | | |those which are exclusively | | |used in ayurvedic, unani, | | |siddha, homoeopathic or | | |bio-chemic systems | | | | | |medicaments, including those | | |used in ayurvedic, unani, | | |siddha, homoeopathic or | | |bio-chemic systems; | | | | | 3003.31 |manufactured exclusively in | | |accordance with the formulae | | |described in the authoritative | | |books specified in the first | | |schedule to the drugs and | | |cosmetics act, 1940 (23 of | | |1940) or homoeopathic | | |pharmacopoeia of india or the | | |united states of america or the| | |united kingdom or ..... and mineral waters) (section 1v); (b) plasters specially calcined or finely ground for use in dentistry (chapter 25); (c) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (chapter 33); (d) preparations of chapter 33 even if they have therapeutic or prophylactic properties; (e) soap or other products of chapter 34 containing added medicaments; (f) preparations with a basis of plaster for use in dentistry (chapter 34); (g) blood albumin not ..... applies, inter alia, to the following products : beauty creams, vanishing creams, cold creams, make-up creams, cleansing creams, skinfoods, skin tonics, face powders, baby powders, toilet powders, talcum powders and grease paints, lipsticks, eyeshadow and eyebrow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody and .....

Kuldeep Singh and Others Vs. State of U.P. and Others

Court : Allahabad

..... section 3 (e) of the act of 1940 defines the expression "inspector" as follows: "3(e) "inspector" means - (i) in relation to ayurvedic, siddha or unani drug, an inspector appointed by the central government or a state government under section 33g; and (ii) in relation to any other drug or cosmetic, an inspector appointed by the central government or a state government under section 21." 10. ..... in schedule c in a laboratory approved for this purpose by the licensing authority, or (iii) who have gained experience of not less than three years in the inspection of firm manufacturing any of the substances specified in schedule c during the tenure of their services as drugs inspectors; shall be authorized to inspect the manufacture of the substances mentioned in schedule c: provided further that the requirement as to the academic qualification shall not apply to persons appointed as inspectors on or before the 18th day of october, 1993." 5. ..... the second proviso to rule 49 contains a stipulation that the requirement of academic qualifications shall not apply to those persons appointed as inspectors on or before 18 october 1993. .....

The State of Tamil Nadu Vs. Tvl. Sri.Ramtirth International

Court : Chennai

..... make up creams, beauty creams, beauty milk, cleanif milk, hair foods, skin tonics complexion rouge, nail cuttars, sanitary towels andnapkins astringent lotions, pre-shave and after shave lotions and creams moistuisers of all sorts and personal (body) deodorants.explanations any of the items listed above even if medicated or as defined in section 3 of the drugs and cosmetics act, 1949, (central act xxii of 1940) or manufactured on the license issued under the said ..... or treatment or mitigation or the stateprevention of disorders in human beings or animals (excluding products capable of being used as creams, hair oils, toothpastes tooth powders, cosmetics, toilet articles, soaps and shampoos) but including:i) allopathic medicine.ii) other medicines and drugs includingayurvedic, homepathic, siddha and unani preparations.iii) medical mixtures or compounds the compounents of which have not already suffered tax.iv) surgical dressing which expression shall include adhestive plasters, adhesive plaster if paris ..... fact, relied on before the hierarchy of authorities, we have no hesitation in accepting the case of the assessee that ramtirth brahmi oil is to be assessed as medicine under entry 20 part c i schedule as an ayurvedic medicine and not falling under entry 1(ii) of part f of the i schedule as a hair oil, read with explanation therein.17. ..... on the rate of tax to be applied in this case, the assessee contended that the item in question would fall under entry 20 part c 1st schedule as .....

The State of Tamil Nadu Vs. Tvl.Glaxo India Limited

Court : Chennai

..... section 3(aaa) and (b) of the drugs and cosmetics act, 1940 defines cosmetic and drug as follows:cosmetic means any article intended to be rubbed, poured, sprinkled or sprayed on, or introduced into, or otherwise applied to, the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance, and includes any article intended for use as a component of cosmetic ..... of the items listed above even if medicated or as defined in section 3 of the drugs and cosmetics act, 1940 (central act xxiii of 1940) or manufactured on the licence issued under the said act will fall under this item. ..... was added to the said entry, which categorically states that any of the items listed in the entry even if medicated or as defined in section 3 of the drugs and cosmetics act or manufactured on the licence issued under the said act will fall under entry i(iii) of part 'f' of the first schedule. ..... to the kerala general sales tax act read as follows: entry 79: medicines and drugs including allopathic, ayurvedic, homeopathic, sidha and unani preparations and glucose i.p.entry 127: shampoo, talcum powder including medicated talcum powder, sandalwood oil, ramacham oil, cinnamon oil, other perfumeries and cosmetics not falling under any other entry in this schedule.in our opinion, the difference between the entries under the tamil nadu general sales tax act and the kerala general sales tax ..... and drugs including ayurvedic, homeopathic, siddha and unani preparations .....

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. .....

Naturalle Health Products (P) Ltd. Vs. Collector of Central Excise, Hy ...

Court : Supreme Court of India

Reported in : 2003(90)ECC505; 2003LC513(SC); 2003(158)ELT257(SC); 2003(9)SCALE542; (2004)9SCC136

..... product' is peculiar to central excise schedule and does not mean medication 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 medicament 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 the central ..... . lakshmikumaran, learned counsel for the appellant, submitted that the definition of ayurvedic medicine in section 3(a) of the drugs and cosmetics act cannot be applied or the purposes of the classification of a product for central excise duty under the central excise and salt act 1944 and the central excise tariff act 1985 and that when there is no definition of any word in the relevant statute, the word must be construed in its popular sense i.e ..... . 2 which indicates the meaning of 'medicament' and 'patent' and 'proprietary medicament' and 'drugs' does not refer to drugs and cosmetics act 1940 and that there is every reason to believe that the legislature has intentionally adopted a different definition for medicament, drug and patent and proprietary medicament etc .....