2007 (12) TMI 39

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....al, Member (T)]. -1.   This is a revenues's appeal. The brief facts of the case are that the respondent Midas Care Pharma P. Ltd. are engaged in the manufacture pharmaceuticals. Respondents claimed exemption under Notification No. 6/94, dated 1-3-1994 as amended by 114/94, dated 3-6- 1994 on the goods Lidocaine Tropical Aerosol USP' bearing different brand names like 'Climax, Numit Spray....

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....entitled for benefit of exemption. The Commissioner (Appeals) upheld the contention of the assessee and set aside the order of the Assistant Commissioner. It is against this that the revenue has come up in appeal. 2.  In the grounds of appeal it has been stated that the term anesthetics means a chemical compound that induces loss of sensation in a specific part or all of the body. Generall....

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....ikipedia, the free encyclopedia in which anesthesia has been referred to as one which is traditionally meant the condition of having the feeling of pain and other sensations blocked. It allows patients to undergo surgery and other procedures without the distress and pain they would otherwise experience. The encyclopedia also refers to Lidocaine as a common local anesthetic and antiarrhythmic drug,....

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....not mentioned in any of the pharmacopoeia. The active ingredient Lidocaine has anesthetic properties Anesthetic preparation in human or veterinary medicine or surgery are covered under Chapter 30 of CET."   Therefore, irrespective of whether it is used in surgery or as a sex stimulant long as it produces the effect of desensitizing, it has to be considered as anesthetics.   5. &nbs....