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1. The appellants are engaged in the manufacture of, inter alia, pharmacopoeial medicines falling under Chapter 30 of the Schedule to Central Excise Tariff. In response to the tender issued by the Government of India and the contract granted to it by the Government of India for supplies under its 'Integrated Child Development Scheme', the appellants manufactured the following pharmacopoeial medicaments:

1. Paracetamol Tablets IP
2. Mebendazole Tablets USP
3. Benzyl Benzoate application

4. In the light of the above, let us examine the use of the products manufactured by the appellants. They axe described in the MIMS (Index for use by Medical Practitioners and Pharmacists) and other Pharmacy texts which are as under: 

        Medicaments                                        Use--Purpose
   a) Paracetamol Tablets                          IP Antipyretic, analgesic 
      500 mg
   b) Mebendazole Tablets USP                      Stomach ailments, anthelmintic
      100 mg
   c) Benzyl Benzoate Applica                      Scabies and Pediculosis (Skin
      tion                                         IP infections)
   d) Merbromin Solution NFI                      Surface disinfectant for mucous
                                                  membranes and skins
   e) Sulphacetamide Eye Eye                      infection from virus, bacteria
                                                  drops BP fungus, etc. for local
                                                  application of the cornea or 
                                                  conjunctiva
   f) Tetracycline Eye Oint                       Conjunctivitis--non specific. 
      ment IP                                     Eye ailment.
 


 Full              description                  TariffItem                   Unit
1. Paracetamol Tablets I.P. Each Tablet con    3003.20                      500T
   tains: Paracetamol I.P. 500 mg.
2. Mebendazole Tablets U.S.P. Each Tablet     --do--                      450T
   contains: Mebendazole U.S.P. 100 mg.
3. Benzyl Benzoate Application I.P. Composi   --do--                    500 ml.
   tion: Benzvl Benzoate I.P. 25% W/V
4. Merbromin Solution NF XII Composition:     --do--                    100 ml.
   Merbromin NF XII 2% W/V in aqueous 
   solution
5. Sulphacetamide Eye Drops B.P.C. 20% con    --do--                     14 ml.
   tains: Sulphacetamide Sodium I.P. 20%
   W/V Phenyl Mercuric Nitrate I.P. 
   (Preservative) 0.002%
6. Tetracycline Eye Ointment I.P. 1% Each     --do--                    3.5 gm.
   gram contains: Tetracycline Hydrochloride
   I.P. 10 mg. Paraffin base q.s.