Non-narcotic drugs would entirely change the meaning of entry 86. The entry is to this effect :
“Duties of excise on tobacco and other goods manufactured or produced in India except certain things including non-narcotic drugs“.
Non-narcotic drugs would entirely change the meaning of entry 86. The entry is to this effect :
“Duties of excise on tobacco and other goods manufactured or produced in India except certain things including non-narcotic drugs“.