Supreme Court · 2008 INSC 1021 · Decided 8 September 2008
Commissioner of Central Excise, Delhi v. Ishaan Research Lab (P) LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1021 · [2008] 13 S.C.R. 208
- Case number
- CIVIL APPEAL No. 7357/2001
- Decided
- 8 September 2008
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
208 A COMMISSIONER OF CENTRAL EXCISE, DELHI V. ISHAAN RESEARCH LAB (P) LTD. & ORS. (Civil Appeal Nos.7357-7372 of 2001) B SEPTEMBER 8, 2008 ... [ASHOK BHAN AND V.S. SIRPURKAR, JJ] Central Excise Act, 1944: Third Schedule- Chapter 30, Sub-Heading 3003.30 and c Chapter 33 - Classification - classified these items as medicinal products covered under Chapter 30 - Burden was D on Revenue, but there has been no attempt on its part, to prove that the products were cosmetics - Besides, before ~ Tribunal the expert analysed all the products as containing the elements of Ayurvedic medicinal
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