Supreme Court of India

Commissioner of Central Excise, Pune v. Abhi Chemical & Pharmaceuticals Pvt. Ltd.

Neutral citation
Reported as [2005] 2 S.C.R. 210
Bench S.N. Variava J.
Decided 21 February 2005

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.

From the headnote

Central Excise Tariff Act, 1985; Tariff Headings 23.02 and 29.36; Trade Notice No.3411990/Policy Circular No.9911997 issued by Central Board of Excise and Customs : Classification-Recovit and Daily Mix-Levy of exCise duty under Tariff Headings 23.02 or 29.36-Held: Chemical test report reveals that the product in question is a mixture df vitamins and oxidants etc., thus cannot be called as only intermixture of vitamins classifiable under Tariff Heading 29.36- Issuance of Circular by the Board clarifying that a product like the product in question would fall under Tariff Heading 23. 02 provided

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