https://www.taxtmi.com/caselaws?id=165646 Medicinal preparations will attract excise duty under the medicinal and toilet preparations scheme only if the product itself satisfies the statutory definition of a narcotic drug or narcotic. Preparations that act as local anaesthetics or anti-inflammatory medicines and merely numb a local area, without producing central nervous system depression of the kind described in the definition, do not fall within that category. The text also states that selective levy and collection of a uniform fiscal duty in Gujarat, while similar preparations were not taxed elsewhere, amounted to discriminatory enforcement and offended Article 14. On that basis, the demand notices were quashed and enforcement was restrained. en-us Fri, 04 Jul 1980 00:00:00 +0530 Tue, 05 Aug 2014 11:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165646 Medicinal preparations will attract excise duty under the medicinal and toilet preparations scheme only if the product itself satisfies the statutory definition of a narcotic drug or narcotic. Preparations that act as local anaesthetics or anti-inflammatory medicines and merely numb a local area, without producing central nervous system depression of the kind described in the definition, do not fall within that category. The text also states that selective levy and collection of a uniform fiscal duty in Gujarat, while similar preparations were not taxed elsewhere, amounted to discriminatory enforcement and offended Article 14. On that basis, the demand notices were quashed and enforcement was restrained. Case-Laws Central Excise Fri, 04 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165646