https://www.taxtmi.com/caselaws?id=166055 Imported pethidine hydrochloride, though itself a narcotic, was treated as a medicinal preparation because a substance intended for treatment, mitigation or prevention of disease falls within that description. The expression "containing" in the charging entry was construed broadly to include a preparation consisting wholly of the narcotic itself, and the rule of strict construction of taxing statutes did not exclude it. The consignment was therefore held liable to additional duty under the customs law read with the Medicinal and Toilet Preparations (Excise Duty) Act, 1955. en-us Wed, 12 Jan 1983 00:00:00 +0530 Sat, 23 Aug 2014 16:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166055 Imported pethidine hydrochloride, though itself a narcotic, was treated as a medicinal preparation because a substance intended for treatment, mitigation or prevention of disease falls within that description. The expression "containing" in the charging entry was construed broadly to include a preparation consisting wholly of the narcotic itself, and the rule of strict construction of taxing statutes did not exclude it. The consignment was therefore held liable to additional duty under the customs law read with the Medicinal and Toilet Preparations (Excise Duty) Act, 1955. Case-Laws Customs Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166055