1980 (4) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has been manufacturing the following two medicinal preparations : 1. Hygroton Reserpine Tablets. 2. Tofranil-Ampules and Tablets. The first mentioned medicinal preparation is issued as an anti-hypertension drug. The second-mentioned medicinal preparation is used as anti-department (sic). According to Mr. Nanavaty, they do not contain a 'narcotic drug' or a 'narcotic' within the meaning of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of the definition of that expression given at the relevant time in Section 2(h). Therefore, the argument raised by Mr. Patel cannot be accepted. It is common ground that except that they contain the tranquilisers, they contain no 'narcotic drug' or 'narcotic'. Mr. Nanavaty states that the petitioner has been paying excise duty on these two medicinal preparations under Item 14E in the First Sched....