from March 1968 to June 1977 levying and collecting excise duty on lozenges, a product which is manufactured by the first petitioner, which ... petitioner", manufactures, among other things, what are called lozenges. The question naturally arose whether lozenges were covered by the word 'candy' which
under rule 173(b) of the Centtral Excise Rules, they have mentioned `Lozengeds', as one of tthe items manufacttured by the petitioner. These `Lozenges ... wrongly included in their application and were also paying mistakenly duty on Lozenges as if these Lozenges are also covered under item
filled from one homogeneous bulk. (3) In the case of tablets, capsules, lozenges, troches, etc., one "Batch Number" shall be assigned to the products manufactured
confectionery products. The question that arises in the appeal is whether 'lozenges' fall under Item I-A(l) of the First Schedule ... attract the levy of excise duty.
3. The appellant declared 'Lozenges' as a non-excisable item in the classification list submitted
Section 48 in The Designs Rules, 2001
48. Repeal .-The Designs Rules, 1933 are hereby
Vegetable juice Vegetable nectar Concentrates for vegetable juice Concentrate for vegetable nectar [Lozenges [Inserted by G.S.R. 430(E), dated 19th June
rules (17) and (18) "confectionery" shall mean sugar boiled confectionery, lozenges and chewing gum and bubble gum. (19) [ No person shall manufacture, sell, store
cream, Frozen dessert, Cakes, biscuits, yoghurt, whip topping, sugar boiled confectionary, lozenges, jam, fruit jelly, Traditional Indian Sweets (carbohydrates based and milk products based) Halwa
intellectual property rights
in the trademarks and trade dress of 'COFSILS Lozenges' and 'COFSILS
Cough Syrup', and is directed against ... Defendants' use of the impugned
trademarks and trade dress 'DOLOSILS Lozenges' and 'DOLOSILS Cough
Syrup'.
14. Mr. Amit Sibal, learned
Rule 173(6) of the Central Excise Rules, they have mentioned 'Lozenges' as one of the items manufactured by the petitioners. These ... Lozenges' prepared by the petitioners were being assessed to the Central Excise duty as if they fall under item 1- A of the Schedule
