Supreme Court · 2003 INSC 268 · Decided 30 April 2003
Commissioner of Central Excise, Calcutta-Iv v. M/S. Pandit D.P. Sharma
- Court
- Supreme Court of India
- Citation
- 2003 INSC 268 · [2003] 3 S.C.R. 1041
- Case number
- CIVIL APPEAL No. 1512/2001
- Decided
- 30 April 2003
- Bench
- S.N. VARIAVA, BRIJESH KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
EXCISE. CALCUTTA-IV A V. M/S. PANDIT D.P. SHARMA APRIL 30, 2003 [S.N. VARIAVA AND BRIJESH KUMAR, JJ.) Central Excise and Salt Act, 1944-Tari.lf Item 3003.30-Himtaj oil­ C/assiflcation of whether 'Ayurvedic medicine' or 'perfumed hair oil '-Held, in the facts of the case the oil is an notice was issued as to why the oil should not be classified as perfumed hair oil under sub-heading 3305.10. Assistant Collector after considering certain materials which showed that the oil was an Ayurvedic . D medicine held that the oil fell under sub-heading 3003.30. Commissioner (Appeals)
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