TMI Blog1970 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... th the aid of substances like tincture, spirit, etc. The tincture and spirit in their turn contain alcohol. The Superintendent of Excise called upon the appellant to pay duty under the Act on the medicinal preparation of the ground that they contain alcohol. The appellant resisted the demand on the ground that the medicines in question were not prepared by adding pure alcohol; the fact that the tincture which is a component of that preparation contains alcohol does not make it a preparation containing alcohol. That contention was rejected by the Superintendent of Excise as well as by the High Court in the Writ Petition brought by the appellant. 3.It is admitted that alcohol though it was not directly added is a component of the medicinal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, being patent or proprietary medicines, containing alcohol and which are not capable of being consumed as ordinary alcoholic beverages. Ten per cent ad valorem The only other provision which we need consider is Section 4 of the Act. That section reads thus : "Where alcohol, opium, Indian hemp or other narcotic drug or narcotic had been supplied to a manufacturer of any dutiable goods for use as an ingredient of such goods by, or under the authority of, the collecting Government and a duty of excise on the goods so supplied had already been recovered by such Government under any law for the time being in force, the collecting Government shall, on an application being made to it in this behalf, grant in respect of the duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. It was urged on behalf of the appellant that if we hold that even indirect introduction of alcohol into a medicinal preparation brings that preparation within the scope of Section 3(1) of the Act, it would mean multi-point taxation. Coming to the medicinal preparations with which we are concerned in this case, it was urged that if the view taken by the High Court is correct then, first the tincture used became dutiable and thereafter the medicinal preparations in which tincture was used became dutiable. It was said that could not be the intention of the Parliament. We are unable to appreciate this contention. Multi-point taxati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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