Supreme Court · 2003 INSC 267 · Decided 30 April 2003
Commissioner of Central Excise, Calcutta v. M/S. Sharma Chemical Works
- Court
- Supreme Court of India
- Citation
- 2003 INSC 267 · [2003] 3 S.C.R. 1027
- Case number
- CIVIL APPEAL No. 7610/1999
- Decided
- 30 April 2003
- Bench
- S.N. VARIAVA, BRIJESH KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Cemral Excise Tariff Act, 1985; Tariff Item Nos. 3305.10 and 3303.30 and Circular daled 5. I 2. I 991: B Classification-Principles-Producl "Banphool Oil'- 'Medicament' or C 'Perfi1med I-lair Oil'-Tribunal held the product as Ayurvedic Medicament- On appeal, f-leld: Neither the proportion of nor selling by prescription necessarily de/ermines its classification-Product could be classified as medicament when it contains all the ingredients prescribed in the Medicine Text Books or the D proprietai:v formula patented or by the use of !he product -Burden to prove is on Revenue-However,
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