https://www.taxtmi.com/caselaws?id=350854 Medicinal preparations for oral use containing not more than the notified quantity of Dextropropoxyphene were treated as excluded by the relevant notification, so they could not be classified as narcotic drugs for levy purposes under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. On a plain reading of the notification, preparations containing 65 mg of Dextropropoxyphene fell within the exclusion, making the contrary classification and excise demand inconsistent with the statutory scheme. The analysis therefore confirms that products within the specified threshold are outside the Act's narcotic-drug levy. en-us Fri, 13 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 04:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350854 Medicinal preparations for oral use containing not more than the notified quantity of Dextropropoxyphene were treated as excluded by the relevant notification, so they could not be classified as narcotic drugs for levy purposes under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. On a plain reading of the notification, preparations containing 65 mg of Dextropropoxyphene fell within the exclusion, making the contrary classification and excise demand inconsistent with the statutory scheme. The analysis therefore confirms that products within the specified threshold are outside the Act's narcotic-drug levy. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350854