Supreme Court of India
B.P.L. Pharmaceuticals Ltd v. Collector of Central Excise, Vadodara
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
What the Court ordered
In the result the appeals are allowed holding that the product 'Selsun' will fall under tariff Item 3003.
Judgment, page 26
From the headnote
Central Excise Tariff Act, 1985-Tariff Schedule-Sub-headings Nos. 3305.90 and 3003.l'f- /assification of Selenium Sulfide Lotion U.S.P.-Wliether medicine or cosmetic product-Selenium Sulfide the only active ingredient used but constituting only 2.5% of the entire solution-Used for treatment of skin disease 'seborrhoeic dermatities' commonly known as dandruff-Label and literature showed it was for medicinal usi-Classijied as medicine under the Central Excise Tariff Act, 1944-Held, it is classifiable as medicine. The appellant was manufacturer of 'Selenium Sulfide Lotion U.S.P.' which contain
Where later benches applied it
- 2023 Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
- 2015 Commissioner of Central Excise, Hyderabad v. M/s. Sarvotham Care Limited
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2023 Heinz India Limited v. The State of Kerala
Of those, 3 relied on · 1 referred to
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