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2019 (5) TMI 204 - HC - VAT and Sales TaxClassification of goods - drugs and medicines or not - Himami Navratna Oil - Himami Boroplus Antiseptic Cream - Himami Boroplus Prickly Heat Powder - Himami Gold Turmeric Cream - Himami Nirog Dant Powder Lal - whether fall in the Entry 4/7 (from 1.1.2000 to 14.03.2000) or Entry 41/49 (15.03.2000 to 31.03.2006) of Part III Schedule II instead of Entry 11 of Part IV Schedule II (where it was previously classified prior to the amendment) from the financial years 1999-2000 to 2005-2006? HELD THAT:- The entries in the present case under the schedule are very specific and this Court does not find any reason to look into the provisions of Central Excise Tariff Act, 1985 for the purpose of classification. For the purpose of payment of excise duty and other taxes, which are under different statutes the classification is provided under the Central Excise Tariff Act, 1985 as well as under other statutes. In the present case, there is no ambiguity in respect of the taxing statute - In similar circumstances, while dealing with certain products manufactured by Vicco, the Division Bench in the case of STATE OF M.P. VERSUS VICCO PRODUCTS (BOMBAY) [ 2017 (5) TMI 376 - MADHYA PRADESH HIGH COURT] ] has held that The classification of a product under a statute cannot be read into another statute. Each statute has to be interpreted on the basis of the provisions contained therein. Therefore, classification of the products in the said judgments dealing with the Central Excise Laws are not relevant for examining the classification of the products under the local Act, which have specifically included face cream under the Entry of Cosmetics and tooth paste and tooth powder under the Entry of Toilet articles. When the entries under the schedule in respect of payment of tax under the Madhya Pradesh Commercial Tax Act, 1994 are very clear, there is no ambiguity, the classification of product under the Madhya Pradesh Commercial Tax Act, 1994 has to be looked into and the classification of the product under the different statutes cannot be looked into as argued before this Court. The Madhya Pradesh Commercial Tax Appellate Board was justified in upholding the classification of the specified goods manufactured by Emami under Entry No.47 from 01/01/2000 to 14/03/2000 / Entry No.41/49 w.e.f. 15/03/2000 to 31/03/2006 of Part-III Schedule-II instead of Entry No.11 of Part-IV of Schedule-II - By no stretch of imagination the products manufactured by Emami Limited can be treated as drugs and medicines. Reference disposed off.
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