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TMI Blog2014 (12) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... he appropriate statutory authority who has recognized it as a drug. Further he also submits that no evidence has been brought out by the Revenue to take the stand that it is not recognized as a medicament but used as hair oil - product manufactured by assesse contains 4 homeopathic medicaments as ingredients namely Arnica Mount, Cantharis, Pilocarpin and Cinchona. Drugs help in preventing hair fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstance - appellant has made out a prima facie case for waiver - Stay granted. - E/27660/2013-DB - Misc. Order No. 21361/2014 - Dated:- 12-6-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri M.V.S. Prasad, Advocate, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER Appellant is engaged in the manufacture of homeopathy medicines and taking a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d examination of all the records and documents and verification of past cases, grounds, etc. which may not be possible to be undertaken at this stage. 3. Secondly the learned counsel also submits that the product manufactured by the appellants is a medicament and they have a drug licence issued by the appropriate statutory authority who has recognized it as a drug. Further he also submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erstand the applicability of those decisions, in our opinion these two facts mentioned above namely, absence of perfume and the advice that it should be used for massaging the scalp and left overnight. And the fact that there is no advice that it can be used as hair oil would go in favour of the appellant. The common understanding of the hair oil is somewhat different. In our opinion this is what ..... X X X X Extracts X X X X X X X X Extracts X X X X
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