9911796707
TMI Blog1987 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... control, yet four to five millions fresh cases of acute pulmonary TB are found every year affected by the killer disease. The bacillary remain contagious in the lungs of the affected for two years, before death finally takes over the patient. There are five drugs recommended by the World Health Organization for TB. The five are : (1) Isonized (INH), (2) Rifampicin, (3) Pyrazinamide, (4) Streptomycin and (5) Ethambutal. The writ petitioner company uses the first three components in 'Pyrazinamide'. Relevant to these components inter alia two notifications are referred by the Company. Notification No. 18 of 1984 published on February 14, 1984. The other is 233 of 1984 published on September 12, 1984. The two were notified under Section) 25 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by notification in the official gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon. (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, be special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable, (3) An exemption under sub-section (1) or sub-section (2) in respect of any goods from any part of the duty of customs leviable thereon (the duty of customs leviable thereon being he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e company is over-stated, for what is said in para 67 of the Supreme Court was more with reference to free press: "In view of the intimate connection of newsprint with the freedom of the press, the tests for determining the vires of a statute taxing newsprint have, therefore, to be different from the tests usually adopted for testing the vires of other taxing statutes. In the case of ordinary taxing statutes, the laws may be questioned only if they are either openly confiscatory or a colourable device to confiscate. On the other hand, in the case of a tax on newsprint, it may be sufficient to show a distinct and noticeable burdensomeness, clearly and directly attributable to the tax." To a taxing statute like 'Customs Act, 1962', referred a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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