{"id":9714,"date":"1980-04-07T00:00:00","date_gmt":"1980-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/suhrid-geigy-ltd-vs-union-of-india-on-7-april-1980"},"modified":"2016-02-05T01:38:01","modified_gmt":"2016-02-04T20:08:01","slug":"suhrid-geigy-ltd-vs-union-of-india-on-7-april-1980","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/suhrid-geigy-ltd-vs-union-of-india-on-7-april-1980","title":{"rendered":"Suhrid Geigy Ltd. vs Union Of India on 7 April, 1980"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Suhrid Geigy Ltd. vs Union Of India on 7 April, 1980<\/div>\n
Equivalent citations: 1980 CENCUS 558 D, (1980) 2 GLR 16<\/div>\n
Author: S Sheth<\/div>\n
Bench: S Sheth, S Talati<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
S.H. Sheth, J.<\/p>\n
 1. Suhrid Geigy Limited, the petitioner, has been manufacturing the following two medicinal preparations :\n<\/p>\n
1. Hygroton Reserpine Tablets.\n<\/p>\n
2. Tofranil-Ampules and Tablets.\n<\/p>\n
2. The first mentioned medicinal preparation is issued as an anti-hypertension drug. The second-mentioned medicinal preparation is used as anti-department (sic). According to Mr. Nanavaty, they do not contain a ‘narcotic drug’ or a ‘narcotic’ within the meaning of the definition of that expression given at the relevant time in Section 2(h) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.\n<\/p>\n
3. The question which has, therefore, been raised in this petition is whether they contain a ‘narcotic drug’ or ‘narcotic’ and liable to be taxed under the Item I(iii) in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The only argument which Mr. Patel on behalf of respondent No. 3 has raised before us is that these two medicines contain tranquilisers and that, therefore, they are medicinal preparations containing a ‘narcotic drug’ or a ‘narcotic’. In Special Civil Application No. 1347 of 1975 decided by us today, we have held that tranquilisers do not contain a ‘narcotic drug’ or a ‘narcotic’ within the meaning of the definition of that expression given at the relevant time in Section 2(h). Therefore, the argument raised by Mr. Patel cannot be accepted. It is common ground that except that they contain the tranquilisers, they contain no ‘narcotic drug’ or ‘narcotic’. Mr. Nanavaty states that the petitioner has been paying excise duty on these two medicinal preparations under Item 14E in the First Schedule to the Central Excises and Salt Act, 1944, under which duty is payable on Patent and Proprietary medicines not containing a ‘narcotic drug’ or a ‘narcotic’.\n<\/p>\n
4. In the result, the petition succeeds. “A writ of mandamus shall issue restraining the respondents from levying and collecting excise duty under Item I(iii) in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, on the aforesaid two medicinal preparations.” Rule is made absolute with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Suhrid Geigy Ltd. vs Union Of India on 7 April, 1980 Equivalent citations: 1980 CENCUS 558 D, (1980) 2 GLR 16 Author: S Sheth Bench: S Sheth, S Talati JUDGMENT S.H. Sheth, J. 1. Suhrid Geigy Limited, the petitioner, has been manufacturing the following two medicinal preparations : 1. Hygroton Reserpine Tablets. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-9714","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nSuhrid Geigy Ltd. vs Union Of India on 7 April, 1980 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/suhrid-geigy-ltd-vs-union-of-india-on-7-april-1980\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suhrid Geigy Ltd. vs Union Of India on 7 April, 1980 - 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