Supreme Court of India
Commissioner of Central Excise, Surat v. M/s. Zandu Pharmaceutical Works 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.
From the headnote
Central Excise Tariff Act, 1985: SH 3003.39, 3305.10 and 3305.99- Hair oil manufactured by assessee containing perfame-Held: classified as perfumed hair oil under SH: 3305. I 0. Respondent-assessee had been manufacturing hair oil under the brand name of'Alma Iio' and classifying it under CETA: SH: 3003.39 as Ayurvedic Medicament. The Department sought its classification under SH: 3305.99. Before the assessing authority, assessee disclosed the ingredients and manufacturing process of the p1oduct. Assessing Authority classified the product under : 3305.99 as cosmetic product. Aggrieved assessee
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