https://www.taxtmi.com/caselaws?id=48309 Medicinal preparations containing Dextropropoxyphene-HCl at 70 mg per dosage unit fell within a Central Government notification excluding oral preparations containing not more than 135 mg of Dextropropoxyphene base from the definition of a narcotic drug or narcotic. Because the product was covered by that exclusion, it could not be treated as a medicinal preparation containing a narcotic drug or narcotic for the purpose of Clause 1(iii) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The State excise levy on the product was therefore unsustainable, and the impugned demand and classification were set aside with consequential reliefs. en-us Tue, 22 Aug 2006 00:00:00 +0530 Tue, 03 Aug 2010 17:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48309 Medicinal preparations containing Dextropropoxyphene-HCl at 70 mg per dosage unit fell within a Central Government notification excluding oral preparations containing not more than 135 mg of Dextropropoxyphene base from the definition of a narcotic drug or narcotic. Because the product was covered by that exclusion, it could not be treated as a medicinal preparation containing a narcotic drug or narcotic for the purpose of Clause 1(iii) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The State excise levy on the product was therefore unsustainable, and the impugned demand and classification were set aside with consequential reliefs. Case-Laws Central Excise Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48309