https://www.taxtmi.com/caselaws?id=41072 Where a taxing statute used the undefined technical expression "homoeopathic medicines," the meaning was taken from the cognate regulatory framework under the Drugs and Cosmetics Act and Rules. On that construction, homoeopathic medicines did not include preparations administered by parenteral route, so homoeopathic injections were outside the excise exclusion in Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944. Reliance on the Drugs and Cosmetics Act, 1940 and the Drugs and Cosmetics Rules, 1945 to construe the expression was upheld, and the excise assessment and duty confirmation were sustained. en-us Mon, 20 Jul 1981 00:00:00 +0530 Thu, 20 May 2010 17:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41072 Where a taxing statute used the undefined technical expression "homoeopathic medicines," the meaning was taken from the cognate regulatory framework under the Drugs and Cosmetics Act and Rules. On that construction, homoeopathic medicines did not include preparations administered by parenteral route, so homoeopathic injections were outside the excise exclusion in Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944. Reliance on the Drugs and Cosmetics Act, 1940 and the Drugs and Cosmetics Rules, 1945 to construe the expression was upheld, and the excise assessment and duty confirmation were sustained. Case-Laws Central Excise Mon, 20 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41072