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