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2017 (11) TMI 733 - HC - Central ExciseClassification of goods - product Lobain - Respondent has held that articles contained less than 135 mg Dextropropoxyphene to be correctly taxable under the Medicinal and Toilet Preparations - Held that: - the substances contained less than 135 mg of Dextropropoxyphene is not taxable under the M & TP Act. The impugned order has erroneously held that preparations containing Dextropropoxyphene in such minimal quantity although not being a narcotic drug or narcotic by itself, but does not cease to be a preparation containing a narcotic drug or narcotic - from a plain reading of the Notification dated 14th November 1985, wherein the subject preparation viz. Dextropropoxyphene has been referred, it is clear that only where the preparation contains in excess of 135 Mgs of Dextropropoxyphene would be considered to be a narcotic drug. It is thus clear from the said entry in the Notification that the formulation of Dextropropoxyphene containing less than 135 mgs viz. 65 mg. would stand exempted and not classified as narcotic drug or narcotic under the M & TP Act - In the present case admittedly the subject formulations contained less than 135 mgs, i.e. 65 mg of Dextropropoxyphene and hence cannot be classified as a narcotic drug or narcotic in view of the said notification. This issue is squarely covered by the decision in the case of Macleods Pharmaceuticals Ltd, Govind Ruia Versus The Union of India, The Commissioner of Central Excise, The State of Maharashtra, The Commissioner of State Excise [2017 (9) TMI 877 - BOMBAY HIGH COURT], where it was held that the subject formulations containing less than 135 mgs would by the Notification itself be not included as a narcotic drug or narcotic. Petition allowed - decided in favor of petitioner.
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