Supreme Court · 1996 INSC 1459 · Decided 10 December 1996
State of Gujarat v. Suhrid Geigy LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1459 · [1996] SUPP. 9 S.C.R. 796
- Case number
- CIVIL APPEAL No. 1780/1980
- Decided
- 10 December 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Medicinal and Toilet Preparations (Excise Duties) Act 1995: Sec. 2(g), 2(h) and Item (iii) sub-entry (1) of Enfly 1 of the C Schedul~Assessee--Manufacturer of Medicinal preparations-Xylocaine, a local anaesthetic, and Other anti- inflanunato1y and anti-rheumatic n1edicinal preparations containing duty-On appeal, Held: the substance in the Xylocaine that produces drowsiness or sleep or stupefaction or insensibility not identified-Not liable to pay excise duty-High Court D justified in quashing the demand to pay excise duty. The Respondent-assessees were engaged in the manufacture of
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