Supreme Court of India
M/s. Puma Ayurvedic Herbal (p) Ltd. v. Commissioner, Central Excise, Nagpur
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: Medicaments or Cosmetics-Chapters 30 and 33, Note 3003.201 3003.30-Twin test-Applicability of-Determination of classification of a product-Assessee claimed to be a manufacturer of Ayurvedic products which were intended to cure certain ailments of the human body-The assessee had a licence from the Drug Controller under the Drugs and Cosmetics Act to manufacture certain Ayurvedic products-The assessee claimed that the Ayurvedic products were produced from the ingredients found in Ayurveda text books and were manufactured as per the Ayurveda pharmacopoeia and had
Where later benches applied it
Of those, 1 referred to
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