Supreme Court of India
Commissioner of Central Excise, Vapi v. Mis. Global Health Care Products Partnership Firm & Ors.
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
c Central Excise Tariff Act, 1985: Subheading 3306. 10, 3306. 90- Close-Up Whitening dental cleaner - Classification - Held: Is not a 'toothpaste' but other form of dental hygiene and, therefore classifiable under sub-heading 3306. 90. HSN entries - Reliance on - Held: If the entries under HSN and the entries under the Central Excise Tariff are different, then reliance cannot be placed upon HSN Notes for the purposes of classification of goods under Central Excise Tariff. Dismissing the appeals, the Court · HELD: 1. There is no dispute that most of the ingredients of the product Close-Up
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