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TMI Blog2018 (7) TMI 1971X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commissioner has observed that certain cosmetics are also manufactured under the drug licence and therefore, if the analogy given by the petitioner is accepted then all cosmetics will have to be included under the heading of drug. This Court after hearing learned counsel for the parties, as it is not established that the capsule in question is exclusively used for the purpose of drugs only, is of the opinion that the learned Commissioner was justified by rejecting the prayer of the petitioner and the entries under the VAT Act as reflected in the schedule are very clear, once the capsule manufacture by the petitioner is not included under the category of drugs, it has to be charged under the residuary entry. Petition dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 70 of the Madhya Pradesh VAT Act, 2002 for seeking clarification / opinion in respect of rate of tax of Empty HPMC Capsule Shell to the Commissioner, Commercial Tax, Indore (M.P.). 04- Along with the application enclosed the details of manufacturing process, details of manufacturing process in respect of Empty HPMC Capsule Shell, details of manufacturing process of Empty Gelatin Capsule Shell, details of process flow chart of Empty HPMC Capsule Shell and details of process flow chart of Gelatin Capsule Shell as well as Product Flow Chart of Empty HPMC Capsule Shell. Along with the application, Composition Certificate in respect of Empty HPMC Capsule Shell and Empty Gelatin Capsule Shell was also enclosed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or disorder in human beings or animals, including preparations applied on human body for the purpose of repelling insects like mosquitoes; ( ii) such substances (other than food) intended to affect the structure or any function of the human body or intended to be used for the destruction of 1[vermin] or insects which cause disease in human beings or animals, as may be specified from time to time by the Central Government by notification in the Official Gazette; ( iii) all substances intended for use as components of a drug including empty gelatin capsules; and ( iv) such devices intended for internal or external use in the diagnosis, treatment, mit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I - 89 Tax Free Goods II I 5 1% rate of tax II 110 5% fate of tax III 5 Product wise different rate of tax III-A 10 Product wise different rate of tax IV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in light of the aforesaid statutory provisions is of the opinion that merely because the capsules manufactured by the petitioner is being manufactured on account of inclusion of the same in the drug licence, it can never be said that its a drug. The learned Commissioner has observed that certain cosmetics are also manufactured under the drug licence and therefore, if the analogy given by the petitioner is accepted then all cosmetics will have to be included under the heading of drug. 12- This Court after hearing learned counsel for the parties, as it is not established that the capsule in question is exclusively used for the purpose of drugs only, is of the opinion that the learned Commissioner was justified by reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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