2014 (3) TMI 347

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....ana Jha, DR, for the Respondent. ORDER It was brought to our notice by learned Counsel for appellant that Nascopine and Papavarine are the outcome of opium and accordingly opium derivatives. Those are covered by Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). It was further submitted that opium derivatives come within the scope of "Narcotic drugs or narcotic" for which ....