9911796707
TMI Blog1993 (9) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... reby it partly allowed the dealer's as well as Commissioner's appeal for the assesssment year 1986 - 87. 2. I have heard the learned Counsel for the revisionist and the learned Standing Counsel and have also gone through the material on the record of the revision. 3. The assessee deals in various things and the dispute raised in the present revision relates to certain items which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as such at lower rate. 5. As regards Vaseling i e. Petroleum Jelly it is specifically included in the category of cosmetics and toilet requisites vide Entry No. 26 (a) of Notification No. Sr - IM233/X - I0 (1) - 1974 dated 14 - 4 1974. Therefore, it cannot be contended that the Vaseline is not cosmetic or a toilet requisite. 6. As regards Emami Naturally Fair Cream, Himani Cold Turmeric C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer treated this article as a cosmetic. On appeal, the learned Assistant Commissioner (Judicial) held it to be a medicine. He has observed that it was a medicinal oil and its main function is to relieve pain. He has mentioned that this oil is used for Headache, Sambalbai, Adhkapari etc. The learned Tribunal in its order has observed that this oil was also used for applying on the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain other diseases. On this point, therefore, the Tribunal's order suffers from an error of law and deserves to be reversed. 8. For the above reasons, this revision is partly allowed and the Tribunal's order is modified so far as Himtaj Oil is concerned and it is held that the turnover thereof is liable to be taxed at the rate prescribed for medicines. The Tribunal is directed to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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