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1980 (4) TMI 135 - HC - Central ExciseExtract: .......narcotic drug or a narcotic . 3. In the result, the petition succeeds. A writ of mandamus shall issue restraining the respondents from levying and collecting excise duty under Item I(iii) in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, on the aforesaid two medicinal preparations. Rule is made absolute with costs.
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