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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 ..... fore, application for condonation of delay has been filed in all the aforesaid revisions. The counsel for the respondent has submitted that he has no objection, if the delay is condoned and the issue in question is decided on merits. Therefore, the delay in filing the aforesaid trade tax revisions is condoned and the matter is proceeded on merits. Counsel for the respondent filed supplementary affidavit today, which is also taken on record. Heard Sri Sanjay Sarin, learned Standing Counsel, appearing on behalf of the revisionist and Sri Shubham Agarwal and Sri Yogesh Chandra Srivastava on behalf of the respondents. Since the question of law viz.-a-viz. facts of the case are identical in nature, therefore, with the consent of the counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Starch' has been decided in favour of the assessee in Trade Tax Revisions No. 153 to 168 of 2011 by this Court vide judgment and order dated 12.9.2014, reported in 2014 UPTC, page 1154. The copy of the aforesaid judgment has been annexed with the supplementary affidavit as S.A.-1. He has furhter submitted that the issue regarding classification of 'Medikar' has also been decided by the Hon'ble Apex Court vide its judgment dated 22.7.2015 passed in Civil Appeal No. 8656 of 2015, the copy thereof has been enclosed as Annexure no. S.A.-2 to the supplementary affidavit. Vide aforesaid judgment the Hon'ble Apex Court has held that 'Medikar' is used for Anti-Lice treatment, is a drug because of its medicinal effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el is reproduced below:- "Mediker ANTI-LICE TREATMENT DIRECTION FOR USE Shampoo hair with one capful of Mediker, Massage scalp for 3 minutes Rinse, Repeat. This 8 1990 (47) E.L.T. 658 (Tribunal) Page 13 13 usually eliminates Lice. For best results repeat shampooing 2 days later. WARNING The product is toxic if swallowed. Store far from food and drinking water. Keep away from children and pets. If it gets into the eyes wash affected area immediately with clean water COMPOSITION D-Phenothrin EP 0.23% W/V Triclosan E.P. 0.05% W/V base q.s. MEDIKER is the registered trade mark of Richardson - Vicks Inc. Manufactured by PROCTER & GAMBLE INDIA LIMITED BOMBAY 400011 Licenced Users of the Trademark Contents 45ml Mfg. Lic No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e root causes, whether they are used for internal consumption or external application has to be considered as a medicament. Therefore, we conclude that Mediker is a medicament. We further observe that the medicinal use of the product is not its subsidiary function but is the only function." Be it noted, the order passed by the tribunal was assailed in Civil Appeal No. 3220 of 1990 and this Court had dismissed the Civil Appeal in Collector of Central Excise, Hyderabad v. M/s Pharmsia Pvt. Ltd.[1996 (83)ELT A 178 (SC)] 16. The aforesaid analysis makes it absolutely clear that Mediker which is used for anti-lice treatment is a drug because of its medicinal affect. This position has been accepted by this Court. Once it is a drug, it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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