catalogue printed in India indicated that the product is about "Pregnancy diagnosis through colour change" (SPIA technique). Based on the above, the Department ... view that the goods were not "Agglutinating Sera" but a pregnancy test kit/Diagnostic reagents for detecting HCG in urine. Trade enquiries revealed
para (1) were cleared by the assessee as 'pregnancy test kits' (in short, PTKs). The memo of appeal (E/1644/2000) has given ... urine of a pregnant lady as an indicator of pregnancy. Normally a pregnant lady secretes hCG which is secreted through urine. To produce the anti
capable of curing osteoporatic disease and also counteracts periodical disease due to pregnancy and is prescribed for various ailments; that the impugned product has been ... drug in treatment of several diseases connected with bones, fracture of bones, pregnancy, etc.; that TTK's own bio-data of the products
also that wanish skin cream/lotion is used to remove the pregnancy stretch marks, this fact is also not disputed by the revenue. Respondents relied ... doctor or a medical practitioner and it is used for treatment of pregnancy stretch marks and scars.
7. We find that this finding of Commissioner
Propylene Glycol is used in the treatment of Bovine Ketosis and pregnancy toxaemia of sheep. Usual dose for both cattle
lotion in the treatment of freckles, post-inflammatory pigmentation, and melasama of pregnancy and that due to oral contraceptives. Its effect is reversed by sunlight ... certain perfumes, in postinflam-matory hyperpigmentation, severe freckling and melasma of pregnancy). Although percutaneous application does not, in most instances, completely remove the hyperpigmentation, results
promotion of natural growth of children and nutrition for women during pregnancy; that the Aurangabad Municipal Corporation and Food and Drug Administration had certified ... promotion of natural growth of children and nutrition of women during pregnancy. We also observe that the Food and Drugs Administration, State of Maharashtra
abdominal cavity to block the Fallopian Tube called Tubal Sterilization to prevent pregnancy in women.
3.2. The Ld. Advocate, further, submitted that light source being
ingredient mentioned in text books an is used for treatment of pregnancy stretches and the Revenue has failed to produce any evidence that this product
diet may be required; special conditions, such as, child growth, old age, pregnancy, lactation etc."
According to the analysis made by the Chemical Examiner
