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
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
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
utilising the lemon oil and orange oil for the preparation of lozenges and toffees for the purpose for which the licence was granted ... lemon oil and orange oil for the purposes other than manufacture of lozenges and toffees.
6. In this case there is no direct evidence that
chewing gum and the bubble gum
were covered under the entry 'lozenges'. The High Court has
arrived at a conclusion that chewing ... bubble gum do not
fall under the meaning of 'lozenges'.
27- The Division Bench of this Court in the aforesaid case
in paragraph
mishri, batasha and chironji but excluding cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops. 2 per cent
The entry extracted above says to include ... exclu- to
ding cakes, pastries, 17-2-66
biscuits, chocolates,
toffees, lozenges
and peppermint drops.
8. Cooked food including 2 per cent, ... From
used to manufacture condensed milk and other preparations of sugar e.g. lozenges, sugar candy and toffee, and he has the necessary and complete equipments ... manufacture of sugar candy, lozenges and condensed milk at his said place of business. After the introduction of the Sugar Control the petitioner applied
Schedule III was as follows :
(1) Sweetmeats other than chocolates, toffees, lozenges and peppermint drops.
The entries in the relevant year ... mishri, batasa and chironji) but excluding cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops.
This amendment was made by Amendment
