Supreme Court of India
M/s. Sunny Industries Pvt. Ltd. v. Collector of Central Excise, Calcutta
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.
From the headnote
Central Excise Tariff Act, 1985--Tarijf Heading 33.04 and 30.03-Ad vitamin Massage Oil forte-Classification of-For levy of excise duty-Held, c product is classifiable as cosmetics and toilet preparation falling under tariff Item 33.04 and not as medicaments under Heading 30.03 since it is oil containing some and vitamins which is used for massage, intending lo take care of skin and no/ for cure of the skin. Appellant-Company manufactured Ad-vitamin Massage Oil forte on the basis of sanction accorded by the Drug Control Authorities. It was classified under Tariff Item No.14- (Medicaments) of
Where later benches applied it
- 2023 Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
- 2016 State of Madhya Pradesh v. Marico Industries Ltd.
Of those, 2 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.