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Medicinal and Toilet Preparations (Excise Duties) Rules, 1956

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APHALI PHARMACEUTICALS LTD.versusSTATE OF MAHARASHTRA & ORS.

1989 INSC 282Appeal(s) allowed

Aphali Pharmaceuticals Ltd. manufactured an Ayurvedic product called "Ashvagandharist" which contained self‑generated alcohol but was not consumable as an ordinary alcoholic beverage. The company had previously enjoyed exemption from excise duty under item 3(i) of the Medicinal and Toilet …