Medicinal Preparation - Definition - Law Dictionary Home Dictionary Definition medicinal-preparation
Definition :
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. [Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), s. 2 (g)]
The expression 'medicinal preparation' is defined in s. 2(g) as: '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, Southern Pharmaceuticals and Chemicals v. State of Kerala, AIR 1981 SC 1863: (1981) 4 SCC 391: (1982) 1 SCR 519.
Medicinal preparations, in order to come within the ambit of 'medicinal preparations', the intended use of the article must be for treatment, mitigation or prevention of disease. The article must by used for the purpose of either curing or mitigation the disease after its symptoms have appeared or in prevention of any disease. If the intended use of the article is not for any one of the aforesaid purposes, it cannot be described as a 'medicinal preparation'. An aftershave lotion cannot come within the ambit of a 'medicinal preparation' as defined in s. 2(g) of the Act, State of Goa v. Colfox Laboratories Ltd., (2004) 9 SCC 83 (92). [Medicinal and Toilet Preparations (Excise Duties) Act, 1955, s. 2(g)]
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