1980 (4) TMI 135

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..... ranil-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 the definition of that expression given at the relevant time in Section 2(h) of the Medicinal and Toilet Pre .....

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..... sed 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 Schedule to the Central Excises and Salt Act, 1944, under which duty is payable on Patent and Proprietary medicines .....

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