Supreme Court of India
Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
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What the Court ordered
In view of the above, this appeal fails and is, there fore, dismissed.
Judgment, page 73
From the headnote
Central Excise Tariff Act, 1985: Chapter 30, First Sch edule, Tariff Item 3003 90 14 – Product “Aswini Homeo Arnica Hair Oil ” – Classification of, as ‘medicament’ under Tariff It em 3003 90 14 in Chapter 30 or as ‘cosmetic or toilet preparations ’ under Tariff Item 3305 90 19 in Chapter 33 – Held: Product Aswini Homeo Arnica Hair Oil merits classification as ‘medicament’ unde r Chapter 30 and not as ‘cosmetic or toilet preparations’ under Chapter 33 – On basis of the twin test-common parlance test as also the i ngredients test, it is rightly held to be medicament – Furthermo re, when the
Authorities it was built on
- 1995 B.P.L. Pharmaceuticals Ltd v. Collector of Central Excise, Vadodara
- 2020 Rajneesh Khajuria v. M/s. Wockhardt Ltd. & Anr.
- 2009 Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd.
- 2003 M/s. Sunny Industries Pvt. Ltd. v. Collector of Central Excise, Calcutta
- 2003 M/s. Alpine Industries v. Collector of Central Excise, New Delhi.
- 2008 Commissioner of Central Excise, Delhi v. Ishaan Research Lab (p) Ltd. & Ors.
- 2003 The State of Goa and Anr. v. M/s. Colfax Laboratories.ltd. and Anr.
- 1988 Collector of Central Excise, Guntur v. Andhra Sugar Ltd.
- 2011 Commissioner of Customs, Calcutta v. G. C. Jain and Anr.
- 2003 Commissioner of Central Excise, Calcutta v. M/s. Sharma Chemical Works
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