Supreme Court of India
M/s. Naturalle Health Products (p) Ltd. v. Collector of Central Excise, Hyderabad
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1 Supreme Court bench has cited this judgment.
What the Court ordered
Held as under:- It is settled law that the onus or burden to show that a product fall within a particular Tariff Item is always on the revenue.
Judgment, page 21
From the headnote
Central Excises and Salt Act, 1944/Central Excise Tariff Act, 1985- Drugs and Cosmetics Act, 1940-Section 3(a) and 3(h)-Medicated cough drops and throat drops and sloan's balm and sloan's rub-Classification under tariff heading for levy of duty-Held: Products are manufactured under Ayurvedic drug licence; the customers, practitioners, dealers, licensing officials treat it as Ayurvedic medicines; all the ingredients are mentioned in the authoritative text books on Ayurveda, though are purified or added with some preservatives which does not alter their character-Hence, the products are
Authorities it was built on
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
Of those, 1 relied on
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