MACLEODS PHARMACEUTICALS LTD. Vs. UNION OF INDIA
LAWS(BOM)-2017-9-369
HIGH COURT OF BOMBAY
Decided on September 12,2017

MACLEODS PHARMACEUTICALS LTD. Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

RIYAZ I.CHAGLA J. - (1.) The issue which arises for determination in this Petition is whether formulations containing less than 135 mgs. i.e. 65 mgs of Dextropropoxyphene can be classified as 'Narcotic Drug' or 'Narcotic' within the meaning of Section 2(h) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 ("for short M and TP Act") and liable to State Excise Duty. The brief facts that arise in the present case are as under :-
(2.) The first Petitioner is a company manufacturing Pharmaceutical formulations viz. Ibruven Forte, Centrivon and Spasmovan (in short subject formulations) under Chapter 30 of the schedule to the Central Excise Tariff Act, 1985. The second Petitioner is the Chief Executive of the first Petitioner. The Petitioners are having a factory, inter alia, at Palghar, Dist. Thane.
(3.) By a notification dated 12th June 1986, the first Respondent inter alia, declared Dextropropoxyphene to be a 'Narcotic Drug' for the purpose of the M and TP Act and entry No.86 was inserted, which read thus :- "(+) - 4 - dimethylamino - 1 - 2 diphenyl - 3 - methyl - 2 - butanol propionate, (the international non-proprietary name of which is Detropropoxyphene), and its salts, preparations, admixures, extracts and other substances containing any of these drugs, except preparations for oral use containing not more than 125 miligrams of Dextropropoxyphene base per dosage unit or with a concentration of not more than 2.5 percent in undivided preparations, provided that such preparations do not contain, provided that such preparations do not contain any substance controlled under the Convention on psychotropic substances, 1971 adopted by the United Nations Conference at Vienna in February, 1971".;


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