Sankar Prasad Mitra C.J. - (1.) This is an appeal against a judgment of Sabyasachi Mukharji J., delivered on December 1, 1972 on an application under Article 226 of the Constitution.
(2.) The appellant is engaged in manufacture and sale of medical preparations containing alcohol. Two medicines which the appellant manufactures have been specially mentioned before us. One is "BISMOZYME" - a gastrointestinal regularised and the other is "BROMO RAULFIN" for giving relief to patients suffering from hypertension. The formula of "Bismozyme" is as follows : JUDGEMENT_78_LAWS(CAL)3_1978_1.html JUDGEMENT_78_LAWS(CAL)3_1978_2.html
(3.) The appellant contends that for the manufacture of these medicinal preparations it has to consume heavy quantities of alcohol in the form of rectified spirit which is used in different stages. In the primary stage the crushed medicinal herbs and other drugs are put in liquid alcohol to extract active principles present in these herbs. By this process the appellant gets Tincture Zingiberies Fort, Tincture Belladona and Tincture Nux Vomica which are used for preparation of 'Bismozyme'. By the same process extract of Rauwolfia, it is stated before us, is also obtained for manufacture of 'Bromo Raulfin. We are also told that the appellant uses spirit chloro-form for its medicinal preparations which is similarly produced. According to the appellant the processes by which the above tinctures and extracts are produced are intermediate stages and the products so obtained are not "medicinal preparations" as defined in sub-section (g) of Section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.;