https://www.taxtmi.com/caselaws?id=45145 Medicinal preparations are dutiable under Item 1 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 when they contain alcohol, even if the alcohol is introduced indirectly through an ingredient such as tincture. The statutory wording requires only that the preparation contain alcohol; it does not require direct addition of pure alcohol in free form. Preparations that are medicinal, proprietary and not capable of being consumed as ordinary alcoholic beverages therefore fall within the duty net. The rebate provision in Section 4 was treated as consistent with this reading, confirming the legislative contemplation of duty on such preparations. en-us Wed, 14 Oct 1970 00:00:00 +0530 Tue, 06 May 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45145 Medicinal preparations are dutiable under Item 1 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 when they contain alcohol, even if the alcohol is introduced indirectly through an ingredient such as tincture. The statutory wording requires only that the preparation contain alcohol; it does not require direct addition of pure alcohol in free form. Preparations that are medicinal, proprietary and not capable of being consumed as ordinary alcoholic beverages therefore fall within the duty net. The rebate provision in Section 4 was treated as consistent with this reading, confirming the legislative contemplation of duty on such preparations. Case-Laws Central Excise Wed, 14 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45145