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2007 (7) TMI 309 - HC - Central ExciseTaxing provisions - whether levy of 4% ad valorem rate of duty in respect of Clause 2(i) of preparations in the schedule appended to the Medical and Toilet Preparations (Excise Duties) Act, 1955, as amended by Finance Act, 2000, is null and void as affecting Article 14 and 19(1)(g) of the Constitution of India? Whether restricted preparations and spirituous preparations cannot be made applicable to ayurveda drug manufacturers for imposing any restrictions prescribed therein? Held that:- Ad valorem rate of duty as levied for other medical preparations containing alcohol. In respect of Allopathic medicinal preparations and for similar medicinal preparations containing alcohol, which are not capable of being consumed as ordinary alcoholic beverage, 20% ad valorem duty has been prescribed under the same schedule of the M & TP Act. There are other medicinal preparations for which much more than 4% ad valorem rate of duty has been prescribed and, thus, 4% ad valorem duty, as prescribed vide amended clause 2(i) of Schedule, cannot be held to be arbitrary or excessive. t the petitioner has failed to highlight any cause of action to entertain the second writ petition and for giving any declaration as sought for. There is nothing on record to suggest that on any particular day, at a particular time, district authorities or the Superintendent of Police, Kanyakumari District, or any officer empowered under Act, 1937 or Rules, 1984, visited the premises of the petitioner or any other ayurveda drug manufacturer. In these circumstances, and in absence of cause of action, this Court is not deciding the issue as raised in the second writ petition. W.P.s dismissed.
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