Amendment status not verified — confirm the current text below against the official source.
Offences and penalties .- If any person- (a) contravenes any of the provisions of a notification issued under See. 6: or Raj' -hwarSingli r. State of Bihar, A I.R. 1083 Pat. 194 at p. 199; Dahiben tv. Vasanji Kevalbhai , A.I.R. 1995 S.C. 2268 at p . 2271; Saffia Bee-. , B. Sathar, A.I.R. 20W Mad. 167 at p. 173. 1982 E.L.I. 23 (Mad.). Enoch ^h,vma n. State of Kerala, A .I.R. 1965 Ker . 291) followed. 'N d at p. 2S1 4 MEDICINAL ANII"I'OILETI'REPARATIONS SFCTION 2 (EXCISE DUTIES) ACI,1955 (c) "dutiable goods" meaiis the medicinal and toilet preparations specified in the schedule as being subject to the duties of excise levied under this Act; (d) "excise officer" means an officer of the Excise Department of any State and includes any person empowered by the collect- ing Government to exercise all or any of (lie powers of an excise officer under this Act.; 11(e) "Indian hemp" means- (i) the leaves, shall stalks and flowering or fruiting tops of the Indian hemp plant (Cannahis-sativa I.), Includ- ing all forms known as bhang, sid)ti or ganja. (ii) charas. that is, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing arid transport: (iii) any mixture, with or without neutral materials, of any of the above forms of Indian hemp or any drink prepared therefrom: and (iv) any extract or tincture of the above forms of Indian hemp: ) (() "manufacture" includes any process incidental or ancillary to the completion of the manufacture of any dutiable goods: (9) "medicinal preparation" includes all drugs which are a remedy or "prescription" prepared for internal or external use of human beings or animals and all substances intended to be used for or in the treatment, mitigation or prevention of disease in human beings or animals: 2[(11) "narcotic drag" or "narcotic" means a substance which is coca leaf, or coca derivative, or opium or derivative of opium, or Indian hemp and shall include any other substance, capable of causing or producing In human beings dependence, tolerance and withdrawal syndromes and which the Central Government may, by notification in the official Gazette. declare to be a narcotic drug or narcotic: [ 31((i) "apium" means--- (1) the capsules of the poppy (Papaver somniferuin I.), whether in their original form or cut, crushed or pow- dered and whether or not juice has been extracted therefrom, (2) the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; and (3) any mixture, with or without neutral materials of any of the above forms of opiurrr, includes any derivati.e of opium: (j) "prescribed" means prescribed by rules made under tlii Art. (k) "toilet preparation" means any preparation which is intended