Supreme Court of India
M/s. Alpine Industries v. Collector of Central Excise, New Delhi.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons aforesaid, we are unable to agree with the minority view.
Judgment, page 7
From the headnote
v Central Excises and Salt Act, 1944; Section 35 L(b)/Central Excise Tariff Act, 1985; Headings 30.03 and 33.04: Classification of product- Principles-Held, Terms and expressions used in tariff generally understood c by its popular meaning by its user and not by its scientific/technical meaning-- Use of the product by a particular group of personnel would not be determinative of nature of the product- Commercial parlance theory applies ~ for determination of nature of product. Classification of product 'Lip Salve '-Medicament or preparation for skin care under the Heading 30.03 or 33.04-Held,
Where later benches applied it
- 2023 Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
- 2018 Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
Of those, 1 relied on · 1 distinguished
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