Supreme Court of India
M/s. Muller and Phipps (india) Ltd. v. The Collector of Central Excise, Bombay-i
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 Heading 30.03 and 33.04- Excise duty-Levy oF-Classification of Prickly Heat Powder and Processed Talc-As Proprietary medicines or cosmetics/toilet preparations-Held : When State authorities take up commodity taxation, Court is to be guided by the manner of classification of goods and not by the etymological meaning of the product or expert's opinion thereto-On facts, products in question has been treated throughout by various departments as drug, has been utilised with reference to commercial parlance and understanding as drug and also for the purpose of
Where later benches applied it
Of those, 1 referred to
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