Supreme Court · 2015 INSC 413 · Decided 14 May 2015
Commissioner of Central Excise, Hyderabad v. M/S. Sarvotham Care Limited
- Court
- Supreme Court of India
- Citation
- 2015 INSC 413 · [2015] 10 S.C.R. 1
- Case number
- CIVIL APPEAL No. 4480/2005
- Decided
- 14 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985 - CHS 3003.10 and CHS 3305. 99- Ketoconazole Shampoo and Nizral Shampoo c - Classification of, under CHS 3003. 10 as 'pharmaceuticals product' or under CHS 3305.99 as 'preparation for use on hair' - Held: The_ essential properties of Ketoconazole Shampoo and in nature - Thus, the product is classifiable under CSH 3"003. 10 as D pharmaceutical Product. Disposing of the appeals, the Court HELD: 1.1 The view taken by the tribunal that the product 'Nizral Shampoo' is classifiable under CSH E 3003.10 as pharmaceuticals Product and not CSH
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