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Case Name : Dabur India Ltd. Vs Commissioner of CGST (Allahabad High Court)
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Dabur India Ltd. Vs Commissioner Of CGST (Allahabad High Court)

The materials in the records before the authorities below corroborate the fact that the petitioners pitched the product in their sale material and advertisements as a mosquito repellent. Various mosquito repelling qualities are identified as defining characteristics of the subject goods in the market.

The product is not normally prescribed as a medicine by medical practitioner as a drug. There is no restriction on sales. The p

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