- (1.) Heard Sri B.K. Pandey, learned counsel for the petitioner. Sri Suyash Agrawal and Sri Abhishek Anand have put in appearnce on behalf of the respondent.
(2.) The revenue has raised the following question of law before the Court in these revisions:- "Whether on the facts and circumstances of the case the tribunal was legally justified in holding Chyawanprash, Hajmola and Hajmola Candy to be medicines even though they are not sold on the medical shops rather on general stores -
(3.) The tribunal by the impugned order dated 7.1.2016 has returned a finding of fact that each of the above three products Chyawanprash, Hajmola and Hajmola Candy are being manufactured by the respondent Dabur India Private Limited for the last many years under the license granted to it by the licensing officer of Ayurvedic and Unani Services Under the Drug and Cosmetic Act, 1940.;