9911796707
TMI Blog1983 (1) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Schedule to the Medicinal and Toilet Preparations (Excise Duty) Act, 1955 (hereinafter referred to as the Act) on an imported consignment of Pethidine Hydrochloride. 2. The grounds urged in support of the Appeal, inter alia, are as follows : (a) The consignment was imported and not manufactured in India as envisaged in Section 3 of the Act and there could be no levy of any duty on the imported consignment in question under the Act; (b) In any event, the consignment in question was not "dutiable goods" as defined in Section 2(c) of the Act" since it did riot conform to the description in Item I(iii) of the Schedule to the Act. ["medicinal preparation" not containing alcohol but containing narcotic drug or narcotic]. 3.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drug or narcotic" and this brings us to ground No. (2) set out in para 2(b) supra. 8. In a brief compass, the argument for the petitioner was : (a) in terms of Section 2(g) of the Act, "medicinal preparations" includes all drugs, which are a remedy or prescription prepared for internal or external use of human beings or animals and all substances intended to be used for or in the treatment, mitigation or prevention of disease in human beings or animals; (b) the consignment in question was not a remedy or a prescription prepared for internal or external use of human beings or animals in as much as it cannot be used straightaway without further processing into injections or tablets, etc. ; (c) nor is it a "substance" in the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " in Section 2(g) of the Act is inclusive of both drugs and substances and "substance" is much wider in its scope and amplitude and include "drugs". She invited our attention to the meanings given to "substance" and "drugs" in the Dictionery of Science & Technology W&R Chambers, 1971 and contended that the consignment in question was a substance falling within the definition of "medicinal preparations" in Section 2(g) of the Act and within Item I(iii) of the Schedule to the Act since it was a narcotic itself. 10. A "narcotic drug" or "narcotic" had been defined to mean a substance, other than alcohol, which, when swallowed or inhaled by or injected into, a human being, induces drowsiness, sleep, stupefaction or insensibility in the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, even if it is not actually a "drug" being a readymade remedy or prescription. 14. In the Supreme Court case cited [Chimanlal Jagjivandas Sheth v. State of Maharashtra - A.I.R. 1963 S.C. 665], it was "drug" that was defined to include- (a) medicines for internal or external use of human beings or animals (b) all substances intended to be used for or in treatment, mitigation or prevention of disease in human beings or animals other than medicines; and (c) such substances (other than food) intended to affect the structure or any function of the human body, etc. 15. It is fairly obvious that while the contradistinction in the Supreme Court case was between medicines for internal or external use and substances other th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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