https://www.taxtmi.com/caselaws?id=348120 Preparations for oral use containing 65 mg of Dextropropoxyphene per dosage unit fell within the notification exclusion for products containing not more than 125 mg per dosage unit, so they did not answer the statutory description of a narcotic drug or narcotic under Section 2(h) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. As a result, State Excise Duty could not be levied on those formulations, and the demand was held unsustainable. The stated principle is that a product falling within a specific dosage-based exclusion in a notification cannot be treated as a narcotic for excise purposes. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 11 Nov 2020 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348120 Preparations for oral use containing 65 mg of Dextropropoxyphene per dosage unit fell within the notification exclusion for products containing not more than 125 mg per dosage unit, so they did not answer the statutory description of a narcotic drug or narcotic under Section 2(h) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. As a result, State Excise Duty could not be levied on those formulations, and the demand was held unsustainable. The stated principle is that a product falling within a specific dosage-based exclusion in a notification cannot be treated as a narcotic for excise purposes. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348120