Supreme Court · 1970 INSC 214 · Decided 14 October 1970
Baidyanath Ayurved Bhawan (P) LTD. Jhansi v. Excise Commissioner, U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 214 · [1971] 2 S.C.R. 590
- Case number
- CIVIL APPEAL No. 1924/1970
- Decided
- 14 October 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
AYURVED BHAWAN (P) LTD. JHANSI EXCISE COMMISSIONER, U.P. & ORS. October 14. 1970 (J. C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J Medicinal and .Toilet Preparations (Excise Duties) Act (16 of 1955) s. 4 and Jte;n l of Schedule-Medical preparations c011t11i11ing tincrures which contain he was liable to pay duty under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955, HELD : (I) The preparations ·arc proprietary medicinal. preparations and are not ·capable of being consumed as ordinary alcohol beverages. According to Item I of the Schedule to the Act,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)