Supreme Court · 2005 INSC 595 · Decided 7 December 2005
Commissioner of Central Excise, Meerut v. M/S. Maharshi Ayurveda Corporation LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 595 · [2005] SUPP. 5 S.C.R. 537
- Case number
- CIVIL APPEAL No. 4369/2000
- Decided
- 7 December 2005
- Bench
- ASHOK BHAN, C.K. THAKKER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Tariff Act, 1985; Chapter Headings 2001.90 and 2107- 2108.90; Notification No.2194/Rules of Interpretation of Schedule I; Rule 3(a): A B c Classification-Harbonic Tonic-Tariff headings 2001.90 or 21071 2108.90-Held: Sub-heading 2108.90 covers other edible preparation not covered covered under specific entry 2001.90 since it is mixture of different vegetation which could be consumed as such-Thus exclusionary note under heading D 20. 08 of Chapter 20 of Harmonised system of Nomenclature not applicable­ Since the product in question covered under specific entry.
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