Sandoz India Limited vs Union Of India And Others on 1 January, 1800
1) markfed has relied on the ratio of Sandoz India Ltd. Vs U.O.I. and Others - 1980 (6) ELT 696. In the case of Sandoz, firstly Foron liquid was obtained by conversion from the solid stage and secondly on the basis of material that was available in the case, the Court came to a conclusion that it was not possible to hold the process amounting to manufacture. In may view, the process considered in Sandoz was not similar to the one involved in manufacture of formulation grade pesticide as it is not a case of conversion from solid state to liquid state and therefore, the ratio of Sandoz in not applicable to the case at hand.