TMI Blog1985 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... einafter referred to as the Act) against the judgment dated 24-1-1985 passed by the Sales Tribunal, Ghaziabad, allowing the appeal of the respondent-assessee. 2. The respondent-assessee is running a sale depot at Ghaziabad and sells its product Odomos' mosquitoes repellent cream. According to the assessee the said cream is used for repelling the insects like mosquitoes by applying it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the aforesaid notification dated 7-9-1981. 3. I have heard learned counsel for the department and the counsel for the assessee. Learned counsel appearing for the department contended that Odomos cannot be held to be a medicine or pharmaceutical preparation but is an unclassified item. On the other hand counsel for the assessee has contended that the Tribunal was wholly justified in hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but it is certainly a preventive medicine which prevents the body from being infected by the bite of the mosquitoes One redeeming feature which has also been mentioned by the Tribunal in its order is chat manufacturing of this commodity is controlled by the authorities under the Drug and Cosmetics Act, 1940, which also lends support to the contention of th; respondent-assessee that it is used lik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with various authorities cited by the learned counsel for the assessee on the point. Since in common parlance Odomos is used as a medicine and is known as a medicine, in my opinion, the Tribunal was fully justified in holding that Odomos was covered under the notification dated 7-9-1981. 5. In the result the revision fails and is accordingly rejected. There will be no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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