Supreme Court of India
Commissioner of Central Excise, Hyderabad v. M/s. Sarvotham Care Limited
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What the Court ordered
For the reasons recorded in Civil Appeal No. 4480 of 2005, this appeal stands allowed hereby quashing the order of the B High Court as well as respondent No.2 dated 28.12.2001 demanding.differential duty.
Judgment, page 26
From the headnote
Central Excise Tariff Act, 1985 - CHS 3003.10 and CHS 3305. 99- Ketoconazole Shampoo and Nizral Shampoo c - Classification of, under CHS 3003. 10 as 'pharmaceuticals product' or under CHS 3305.99 as 'preparation for use on hair' - Held: The_ essential properties of Ketoconazole Shampoo and Nizral Shampoo are medicinal in nature - Thus, the product is classifiable under CSH 3"003. 10 as pharmaceutical Product. Disposing of the appeals, the Court HELD: 1.1 The view taken by the tribunal that the product 'Nizral Shampoo' is classifiable under CSH 3003.10 as pharmaceuticals Product and not CSH
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