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2007 (12) TMI 39 - CESTAT, MUMBAIExemption sought on Lidocaine Tropical Aerosol USP bearing different brand names like ‘Climax, Numit Spray and Stud’ claiming the goods as anesthetics – only active ingredient of the product is Lidocaine which is an anesthetic - as per encyclopedia Lidocaine 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.
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