ADHYAKSHA MATHUR BABU'S SAKTI OUSHADHALAYA DACCA (P) LTD.A vs UNION OF INDIA

The Supreme Court held that Mritasanjibani, Mritasanjibani Sudha, and Mritasanjibani Sura are 'medicinal preparations' as defined under Section 2(g) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, and thus liable to excise duty under the Act. The Court ruled that the omission of these preparations from the Schedule to the Rules did not empower State Governments to levy excise duties under State Acts. The decision of the Standing Committee regarding their classification as mere beverages was not conclusive, and the Court emphasized that with the enactment of the 1955 Act, States could no longer impose excise duties on such medicinal preparations.