https://www.taxtmi.com/caselaws?id=42750 Homeopathic toothpaste containing alcohol was treated as a medicinal or toilet preparation liable to duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, because alcohol may attract levy even when introduced indirectly through an ingredient. The demand under that Act was upheld, and the product could not escape assessment merely because it had also been subjected to duty under the Central Excises and Salt Act, 1944. On the refund question, the Court directed that any application under Section 11B of the 1944 Act be entertained and considered in accordance with law, without rigid application of limitation in the special facts to avoid overlapping fiscal burden. en-us Thu, 12 Jul 1990 00:00:00 +0530 Wed, 10 Dec 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42750 Homeopathic toothpaste containing alcohol was treated as a medicinal or toilet preparation liable to duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, because alcohol may attract levy even when introduced indirectly through an ingredient. The demand under that Act was upheld, and the product could not escape assessment merely because it had also been subjected to duty under the Central Excises and Salt Act, 1944. On the refund question, the Court directed that any application under Section 11B of the 1944 Act be entertained and considered in accordance with law, without rigid application of limitation in the special facts to avoid overlapping fiscal burden. Case-Laws Central Excise Thu, 12 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42750