https://www.taxtmi.com/caselaws?id=48309 The Court ruled that Dexovon Capsules containing 70 mg of Dextropropoxyphene-HCl per dosage unit did not meet the criteria to be classified as a narcotic drug under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The demand for State Excise Duty was deemed untenable, and the impugned order was set aside. The Court emphasized the importance of the quantity of Dextropropoxyphene in determining the classification as a narcotic drug and directed the State Government to reimburse the Central Government for any Central Excise Duty paid by the petitioners. The petitioners were granted CENVAT Credit, and the rule was made absolute with costs. 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 The Court ruled that Dexovon Capsules containing 70 mg of Dextropropoxyphene-HCl per dosage unit did not meet the criteria to be classified as a narcotic drug under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The demand for State Excise Duty was deemed untenable, and the impugned order was set aside. The Court emphasized the importance of the quantity of Dextropropoxyphene in determining the classification as a narcotic drug and directed the State Government to reimburse the Central Government for any Central Excise Duty paid by the petitioners. The petitioners were granted CENVAT Credit, and the rule was made absolute with costs. Case-Laws Central Excise Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48309