- (1.) These appeals arise out of judgments and orders of the High Court of Gujarat. The principal judgment was delivered in the case of Suhrid Giegy Ltd. v. Union of India, [1980 (2) GLR 16 : 1980 ELT 538 (Guj.)] which is under challenge in Civil Appeal No. 1780 of 1980 and was foliowed in the other matters. We shall deal with the principal judgment first.
(2.) The appellants manufacture, inter alia, the following medicinal preparations : JUDGEMENT_824_CDJ(SC)_1996_1.html
(3.) Reference must first be made to some provisions of the said Act. Section 2 is its definition section. Clause (c) thereof defines "dutiable goods" to mean "the medicinal and toilet preparations specified in the Schedule". Clause (g) defines "medicinal preparation" to include "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". The definition of "narcotic drug" and "narcotic" in clause (h) reads thus : "(h) 'narcotic drug' or 'narcotic' means 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 human being and includes all alkaloids of opium." Section 3(1) is the charging section and it states that there shall be levied duties of excise, at the rates specified in the Schedule, on all dutiable goods manufactured in India. Entry 1 of the Schedule deals with medicinal preparations and sub-entry (1) thereof with allopathie medicinal preparations. Item (iii) thereunder at the relevant time prescribed the duty leviable on "medicinal preparations not containing alcohol but containing narcotic drug or narcotic.";