Supreme Court of India
M/s. Dabur (india) Ltd. v. Commissioner of Central Excise, Jamshedpur
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the above, the decision of the Tribunal on this aspect cannot be sustained and is accordingly set aside.
Judgment, page 7
From the headnote
Central Excise Tariff Act, 1985--Chapter 30, Note 1 (d) and Chapter 33: Classification- 'Janam Ghunti '-Assessee claiming that their product 'Janam Ghunti" is neither a distillate nor a solution but is an extraction Held: The matter requires enquiry into the manufacturing process and composition of the product-Hence, Tribunal.was right in remitiing back the matter for fresh decision. Classification- 'Lal .Tail '-,-Assessee having the Drug Controller's .licence for the product 'Lal Tail'-Ayurvedic Doctors prescribing Lal Tail for treatment of rickets also put on record-Thus Tribunal was right
Where later benches applied it
- 2020 Commissioner of Central Excise, Delhi-iii v. M/s. Uni Products India Ltd.
- 2018 Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
- 2023 Hewlett Packard India Sales Pvt. Ltd. (now Hp India Sales Pvt. Ltd.) v. Commissioner of Customs (import), Nhava Sheva
Of those, 2 relied on · 1 referred to
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