TMI Blog2019 (3) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the hair oil has not been traversed by the appellant. Neither has the Commissioner dealt with that contention of the respondent nor was such a plea taken before the High Court by the appellant - the product manufactured by the respondent was rightly assessed at the relevant point of time in the assessment years 1994-1995 and 1995-1996, as covered by Entry 37 of Schedule-I of the APGST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the judgment and order dated 10th April, 2007 passed by the High Court of Andhra Pradesh at Hyderabad in Special Appeal Nos. 8 and 10 of 2000, whereby the High Court reversed the decision of the Commissioner and restored the assessment order passed by the jurisdictional Deputy Commissioner accepting the claim(s) of the respondent that the product manufactured by the respondent by the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That claim of the respondent was based on the assertion that the hair oil manufactured by the respondent contains Arnica Mount Q, Cantharis Q, Cinchona Q and Pilocarpine Q which are found in the Homeopathic Pharmacopoeia. In addition, the respondent placed emphasis on the certificate issued by the licensing authority of the State of Andhra Pradesh, certifying that the respondent was granted lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not Entry 36 which is for general hair tonics, hair oils or hair lotions, as such. The High Court, therefore, reversed the conclusion reached by the Commissioner after noting the aforementioned contention of the respondent and, instead, held that the respondent had produced sufficient material to show that the product manufactured by the respondent was a medicine and not a cosmetic product. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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