Classification of medicated ointment upheld where evidence showed the product fit the specific taxing entry, not the residuary category.

Boro-Plus Antiseptic Cream was held to fall within Entry 41 of Schedule II Part (A) as a medicated ointment rather than the residuary unclassified category under Schedule V. The Court applied a classification test based on the intrinsic nature of the product and its common parlance understanding, and accepted the Tribunal's reliance on composition, label description, drug licence, expert opinion and trade understanding. The exclusion of antiseptic cream from the amended entry did not displace a product otherwise proved to be a medicated ointment. As no perversity, absence of evidence, or legal infirmity was shown, the revisional court had no basis to interfere.

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Issues: Whether Boro-Plus Antiseptic Cream is classifiable as a medicated ointment under Entry 41 of Schedule II Part (A) of the Uttar Pradesh Value Added Tax, 2008, or falls in the residuary unclassified category under Schedule V.

Analysis: Entry 41, as amended, excludes certain items including antiseptic cream but specifically includes medicated ointments. The expression used in the entry has to be read as a whole, and the exclusion of antiseptic cream does not deny the inclusion of a product that is otherwise shown, on evidence, to be a medicated ointment. The Tribunal's classification was based on material regarding composition, label description, drug licence, expert opinion, and trade understanding. In a classification dispute of this nature, the relevant inquiry is the intrinsic nature and common parlance understanding of the goods. The revisional court does not reappreciate evidence unless the finding is perverse, based on no evidence, or suffers from legal infirmity. No such perversity or legal error was shown by the Revenue.

Conclusion: Boro-Plus Antiseptic Cream is a medicated ointment covered by Entry 41 of Schedule II Part (A), and the Tribunal's view did not warrant interference.

Ratio Decidendi: Where a taxing entry specifically includes medicated ointments and the finding that the goods are a medicated ointment is supported by evidence and is not perverse, the product cannot be shifted to the residuary entry merely because it is also described as an antiseptic cream.

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