Entry 1 of the Schedule deals with medicinal preparations and sub entry 1 thereof with allopathic medicinal preparations.
Item iii thereunder at the relevant time prescribed the duty leviable on medicinal preparations number companytaining alcohol but companytaining narcotic drug or narcotic.
The appellants were issued with demand numberices to pay excise duty under the provisions of the medicinal and Toilet Preparations Excise Duties Act, 1955, upon the said medicinal preparations.
The demands were challenged in a writ petition before the Gujarat High Court, which was allowed by the principal judgment under appeal.
3536 40/82 7431/83 J U D G M E N T BHARUCHA, J. These appeals arise out of judgments and orders of the High Court of Gujarat.
ampoule The first ten medicinal preparations are local anesthetics.
The other three are anti inflammatory and anti rheumatic medicinal preparations and companytain a small percentage of Xylocaine.
ampoule Irgapyrin 5ml.
1980 E.L.T. 538 , which is under challenge in Civil Appeal No.1780/80, and was followed in the other matters.
ampoule Irgapyrin 3ml.
