https://www.taxtmi.com/caselaws?id=45618 Medicinal preparations containing tranquilisers, but no narcotic drug or narcotic, were not liable to excise duty under Item I(iii) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The stated basis for the levy failed because tranquilisers were not treated as a narcotic drug or narcotic within Section 2(h), and it was common ground that the preparations contained nothing else falling within that definition. On that footing, the duty demand under Item I(iii) could not be sustained. en-us Mon, 07 Apr 1980 00:00:00 +0530 Mon, 12 Jul 2010 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45618 Medicinal preparations containing tranquilisers, but no narcotic drug or narcotic, were not liable to excise duty under Item I(iii) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The stated basis for the levy failed because tranquilisers were not treated as a narcotic drug or narcotic within Section 2(h), and it was common ground that the preparations contained nothing else falling within that definition. On that footing, the duty demand under Item I(iii) could not be sustained. Case-Laws Central Excise Mon, 07 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45618