Supreme Court of India
Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd.
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, 1985: Classification - Dant Manjan Lal - Held: Is tooth powder c and specifically covered by Chapter SH 3306 and not under Chapter SH 3003.31 as medicament- It is used routinely for dental hygiene - By virtue of note 1(d) of Chapter 30, even if the product has some therapeutic _or medicinal prop~rties, it stands excluded from Chapter 30 - Common parlance test 0 continues to be determinative test for classification of product either medicament or cosmetic - Drugs and Cosmetics Act, 1940 - s.3(a) - Interpretative Rules - Rule 3(a).
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2023 Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
Of those, 1 relied on · 1 referred to
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