Supreme Court of India
Commissioner of Central Excise, Meerut v. M/s. Maharshi Ayurveda Corporation Ltd.
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What the Court ordered
We hold that the Tribunal is right in holding that the C product of the respondents is covered by Chapter 20 of the Tariff Act and not Chapter 21 ofthe·Tariff Act.
Judgment, page 11
From the headnote
Central Excise Tariff Act, 1985; Chapter Headings 2001.90 and 2107- 2108.90; Notification No.2194/Rules of Interpretation of Schedule I; Rule 3(a): c Classification-Harbonic Tonic-Tariff headings 2001.90 or 21071 2108.90-Held: Sub-heading 2108.90 covers other edible preparation not covered elsewhere as such residuary in nature-The product in question covered under specific entry 2001.90 since it is mixture of different vegetation which could be consumed as such-Thus exclusionary note under heading 20.
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