Supreme Court · 2009 INSC 488 · Decided 13 April 2009
Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhawan LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 488 · [2009] 5 S.C.R. 879
- Case number
- CIVIL APPEAL No. 4048/2001
- Decided
- 13 April 2009
- Bench
- D.K. JAIN, RAJENDRA MAL LODHA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: B Classification - Dant Manjan Lal - Held: Is tooth powder c and specifically covered by Chapter SH 3306 and not under Chapter SH 3003.31 as medicament- It is used routinely for dental hygiene - By virtue of note 1(d) of Chapter 30, even if the product _or medicinal prop~rties, it stands excluded from Chapter 30 - Common parlance test 0 continues to be determinative test for classification of product either medicament or cosmetic - Drugs and Cosmetics Act, 1940 - s.3(a) - Interpretative Rules - Rule 3(a). Change in classification - Criteria
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