Synthetic Patents Co. v. United States

Cole, Judge:

In our recent decision of September 10, 1943, in Synthetic Patents Co., Inc. v. United States, C. D. 803, we enunciatod a legal principle for distinguishing between drugs and medicinal preparations, holding that the former connotes a material or substance useful for medicinal purposes, and the latter is a product with therapeutic qualities ready for medicinal use. The rule was announced in fixing the tariff classification, as a medicirial preparation, of a pancreatic hormone used to correct circulatory disorders in humans.. The principle applied in the cited case is also…