9911796707
TMI Blog2007 (12) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ocaine is anesthetic used to relieve itching, burning and pain from skin inflammation – exemption available – it is not relevant that impugned item ia also used as sexual stimulants. - E/l211/2001-Mum - A/700/2007-WZB/C-II/(EB,), - Dated:- 4-12-2007 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) . [ Order per: K.K Agarwal, Member (T)]. -1. This is a revenues's appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though it is used for curing premature ejaculation It was submitted that when the product is sprayed on a specific part of the body of men, it desensitizes the same and thereby prolongs the period before the ejaculation. It is, therefore, used as local anesthetics by desensitizing the restricted area of the body and therefore, entitled for benefit of exemption. The Commissioner (Appeals) up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated to sexual activities. From this, it is clear that these products have been specifically marketed a something which is useful in sex and nowhere it is mentioned that they are used as anesthetics. Therefore, the exemption given to anesthetics is not applicable to these types of goods. 3. Ld. DR took us through Wikipedia, the free encyclopedia in which anesthesia has been referred to as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, undoubtedly, is anesthetic. He refers to the test report of the medical examiner which reads as under. "The two samples of Climax and Stud packed in Aerosol container with propellant in it as per description it is composed of Lidocaine in air odoriferous vehicle. The description Climax/Stud are not mentioned in any of the pharmacopoeia. The active ingredient Lidocaine has anesthetic propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to surgery in hospitals etc, but even for relieving pain, itching and skin inflammations Therefore, Lidoccaine which is the only active ingredient of the products in question has to be considered as anesthetic entitled to exemption irrespective of the fact that it is used sexual activities or otherwise. 6. Revenue's appeal having no merits is accordingly rejected. (Pronounced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
