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1996 (12) TMI 68 - SC - Central ExciseWhether anaesthetics, including Xylocaine, were covered by the definition of a narcotic drug or narcotic in Section 2(h); hence, medicinal preparations containing Xylocaine were assessable to duty under the said Act? Held that:- In the present case, it is not enough for the Revenue to state that the said medicinal preparations contain Xylocaine and Xylocaine has the properties mentioned in Section 2(h). What must be set out is : what is it that is contained in Xylocaine which contains these properties and, by reason thereof, makes the said medicinal preparations dutiable. As anaesthetics are ingredients of the medicinal preparations sought to be made dutiable. As in the case of Xylocaine, what it is within the anaesthetics that produces drowsiness or sleep or stupefaction or insensibility was not identified. For the reasons aforestated , these appeals must also be dismissed.
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