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2008 (8) TMI 590 - HC - Central Exciseliquid glucose is taxable as medicine or not - The assessing authority after rejecting the contention of the dealer that it is nothing but a medicine, held that the liquid glucose is taxable at the rate of 10 per cent under the residuary entry being unclassified item by the order dated 20th of August, 1997 - ultimate user of the article in question i.e. the liquid glucose, it is beyond imagination to treat the commodity in question liquid glucose as drugs or medicine administered to the patients sold in bottles through the medical shops and hospitals. The commodity in question is neither being manufactured by medicine or drug manufacturer nor is being dealt with by the persons dealing in medicine nor it is being used as medicine by the consumers - Whether the commodity has got any therapeutic value or not, has not been canvassed or found by the tribunal even - The sale of article to the manufacturer of toffees and bakery man, negates the claim that the article is medicine - Decided in favour of revenue.
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