MACLEODS PHARMACEUTICALS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The issue which arises for determination in this Petition is whether formulations containing less than 135 mgs. i.e. 65 mgs of Dextropropoxyphene can be classified as 'Narcotic Drug' or 'Narcotic' within the meaning of Section 2(h) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 ("for short M and TP Act") and liable to State Excise Duty.

(2.) The first Petitioner is a company manufacturing Pharmaceutical formulations viz. Ibruven Forte, Centrivon and Spasmovan (in short subject formulations) under Chapter 30 of the schedule to the Central Excise Tariff Act, 1985. The second Petitioner is the Chief Executive of the first Petitioner. The Petitioners are having a factory, inter alia, at Palghar, Dist. Thane.

(3.) By a notification dated 12th June 1986, the first Respondent inter alia, declared Dextropropoxyphene to be a 'Narcotic Drug' for the purpose of the M and TP Act and entry No.86 was inserted, which read thus :-