ASHWANI KUMAR MISHRA,J. - (1.) The Tribunal has found that manufacturing and selling of triguard toothpaste and mouthwash is pursuant to a drug license issued and such product is sold on medical prescription at a medical store and not at grocery store. The ingredients of toothpaste and mouthwash have been examined by the Tribunal and a finding has been returned that substances used in other toothpastes like Colgate etc. are entirely distinct. The product is otherwise much more expensive. On such findings, the tribunal has held that since assessee has accepted its liability to deposit tax on the product, meant for drugs and medicines, as such, it is not liable to be treated as an unclassified item.
(2.) Learned Standing Counsel has not been able to show any perversity in the findings recorded by the Tribunal.
(3.) It is, otherwise, settled that in exercise of revisional jurisdiction, this Court is not required to reappraise the evidence. No question of law arises in this revision which is otherwise concluded by findings of fact.;