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TMI Blog2017 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... it is a drug, it cannot be a shampoo. As a natural corollary, it will not invite the liability of levy of entry tax. Revision dismissed - decided against Revenue. - Trade Tax Revision No. 12 of 2012, Trade Tax Revision Defective No. 11 of 2012, Trade Tax Revision Defective No. 14, 16, 19, 52, 7, 8 of 2012 - - - Dated:- 17-11-2017 - Hon'ble Rajesh Singh Chauhan , J. For the Applicant : C.S.C. For the Opposite Party : Amitabh Mani ORDER Hon'ble Rajesh Singh Chauhan, J. The 'Vakalatnama' on behalf of the respondents filed by Sri Shubham Agarwal and Sri Yogesh Chandra Srivastava is taken on record. Since the aforesaid trade tax revisions have been filed beyond the statutory period so prescribed, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled by the Hon'ble Court in the case of M/s The Bombay Oil Industries (P) Limited, Kanpur Vs. The Commissioner of Trade Tax, Uttar Pradesh, reported in 2008 U.P.T.C. page 1173 wherein the Hon'ble High Court specifically held that Tribunal was justified in holding that Parachute Coconut Oil is liable to be taxed as 'hair oil' and not under the category of oils of all kinds'. But it was not justified in remanding the matter to the Assessing Authority? ii. Whether the learned Tribunal, in the facts and circumstances of the case, was justified in holding the Medikar in the category of medicine? Counsel for the respondent submitted that the issue relating to classification of the 'Parachute Coconut Oil' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it must necessarily be classified as edible oil under Entry no. 43 of Schedule II Part A and therefore, in my opinion would be liable to tax at 4% and not as an unclassified item taxable at 12.5%. So far as the issue of 'Medikar' is concerned, Sri Shubham Agarwal cited para 10,12, and 16 which are being reproduced herein below : 10. There can be no dispute over the proposition of law laid down in the aforesaid authority. The thrust of the matter is how the courts have treated a particular product for the purpose of classification under the excise law and what status is to be given. The issue of anti-lice treatment arose in Collector of Central Excise v. Pharmasia (P) Ltd.8 . The tribunal reproduced the label appearing on e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insecticides. Extra pharmacopea (Martindale) also mentions phenothrin as being used in drugs as insecticides. In this connection we find that the certificate from the Drug Control Administration, Government of Page 15 15 Andhra Pradesh dated 22-6-1987 is relevant. The following extract supports the case of the respondents : As D-phenothrin is used on human body for topical use and has medicinal properties on scalp for antilice treatment as per the Notification from Drugs Controller, India bearing No. 15-95/80-DC, dated 2-1-1982 D-phenothrin is to be considered as a drug under the Drug and Cosmetic Act, 1940. 21. A disease may affect the outside or inside of a person's body. Causes for diseases may vary; these can be micro-m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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