Supreme Court of India
Commissioner of Central Excise, Meerut v. M/s. Maharshi Ayurveda Corporation Ltd.
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.
What the Court ordered
We hold that the Tribunal is right in holding that the C product of the respondents is covered by Chapter 20 of the Tariff Act and not Chapter 21 ofthe·Tariff Act.
Judgment, page 11
From the headnote
Central Excise Tariff Act, 1985; Chapter Headings 2001.90 and 2107- 2108.90; Notification No.2194/Rules of Interpretation of Schedule I; Rule 3(a): c Classification-Harbonic Tonic-Tariff headings 2001.90 or 21071 2108.90-Held: Sub-heading 2108.90 covers other edible preparation not covered elsewhere as such residuary in nature-The product in question covered under specific entry 2001.90 since it is mixture of different vegetation which could be consumed as such-Thus exclusionary note under heading 20. 08 of Chapter 20 of Harmonised system of Nomenclature not applicable Since the product in
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.