Supreme Court of India
Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, this appeal fails and is, therefore, dismissed.
Judgment, page 73
From the headnote
Central Excise Tariff Act, 1985: Chapter 30, First Schedule, Tariff Item 3003 90 14 – Product “Aswini Homeo Arnica Hair Oil” – Classification of, as ‘medicament’ under Tariff Item 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’ under Chapter 30 and not as ‘cosmetic or toilet preparations’ under Chapter 33 – On basis of the twin test-common parlance test as also the ingredients test, it is rightly held to be medicament – Furthermore, when the said…
Authorities it was built on
- 2003 M/s. Alpine Industries v. Collector of Central Excise, New Delhi.
- 1995 B.P.L. Pharmaceuticals Ltd v. Collector of Central Excise, Vadodara
- 2020 Rajneesh Khajuria v. M/s. Wockhardt Ltd. & Anr.
- 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.
- 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
- 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
Where later benches applied it
Of those, 1 mentioned
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