https://www.taxtmi.com/caselaws?id=3639 A product whose sole active ingredient was Lidocaine was treated as an anesthetic for exemption purposes because Lidocaine blocks pain and sensation, and anesthetic use is not limited to surgery or hospital settings. The product's desensitizing effect remained the ative feature, so its commercial positioning as a delay spray for sexual activity did not alter its essential character. On that basis, the product was classified as an anesthetic and found eligible for the relevant exemption. en-us Tue, 04 Dec 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3639 A product whose sole active ingredient was Lidocaine was treated as an anesthetic for exemption purposes because Lidocaine blocks pain and sensation, and anesthetic use is not limited to surgery or hospital settings. The product's desensitizing effect remained the ative feature, so its commercial positioning as a delay spray for sexual activity did not alter its essential character. On that basis, the product was classified as an anesthetic and found eligible for the relevant exemption. Case-Laws Central Excise Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3639