Supreme Court of India

M/s. Icpa Health Products (p) Ltd. v. Commissioner of Central Excise, Vadodara

Neutral citation
Reported as [2004] SUPP. 1 S.C.R. 409
Bench S.N. Varia Va and H.K. Sema JJ.
Decided 20 April 2004

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Central Excise Tariff Act, 1985; Tariff Item Nos. 38.08 and 3003.10; Note 2(1) to Chapter 30 and Note 1 (c) to Chapter 38; Notification No. 28188- CE dated March 1, 1988: Classification-Principles of-Tariff Item 38.08 or 3003.10-Hexiprep, Hexiscrub (Surgiscrub) and Haxiaque-Revenue held the products classifiable under Tariff item No. 38.08-Upheld by Tribunal-On appeal, Held: Since c the products have therapeutic properties and prophylactic uses, they are medicament as defined under Chapter 30-Products would be classifiable under Tariff Item No. 3003. l 0. Words and Phrases: 'Prophylactic

Where later benches applied it

Of those, 1 referred to

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